1. If you are an employe

The employee shall, by 15 February 2023 at the latest, request his employer to make an annual statement of the income tax paid in advance. In the application for the annual statement, in Part VII: indicate "I request a certificate of payment of tax for the purposes of section 50 of the Act (section 39(7) of the Act)". Give the application for annual return to your employer.

Your employer will issue you with a Certificate of Payment of Employment Tax, which, in addition to the amount of tax to be paid, will also state the date on which the tax was paid or withheld.

You will calculate 2% (3%) of the tax you paid from the Employment Tax Payment Certificate (from the amount shown on line 24). This is the exact amount you can remit to our non-profit organization. However, the amount must not be less than 3,- Euro.

Then fill in the Declaration of remittance of the share of income tax paid, where you will indicate your identification data, the amount corresponding to 2% (3%) of the tax paid and the amount of the tax on which you have calculated this amount. The amount up to 2% or (3%) of the tax paid is rounded to 2 decimal places (not down to the euro cents as in previous years) but according to the rules of mathematics.

The identification details of our non-profit organisation are already given in the Declaration of remittance of the share of income tax paid.

By 2 May 2023, please submit the completed Declaration of remittance of the individual's share of income tax paid together with the original Certificate of Payment of Income Tax on Employment Income 

2. If you are an individual filing your own tax return

If you are an individual and you file your own tax return, remit to our non-profit organization a share of the personal income tax paid of 2% or 3% (the conditions for remitting 3% of the tax paid are listed above). A certificate of volunteer activity must be attached to the tax return form.

In the personal income tax return for a taxpayer who has income only from dependent activities - type A, in section VIII, fill in the details of the beneficiary - our non-profit organisation (details are given above), the amount of 2% or 3% of the tax paid (but at least EUR 3) and also tick the consent to send the data (name, surname, place of residence).

If you are filing a personal income tax return - type B, in section XII fill in the details of the beneficiary - our non-profit organisation (details above), the amount of 2% or 3% of the tax paid (but at least EUR 3,-) and also tick the consent to send the data (name, surname, place of residence).

The taxpayer - an individual who files a tax return type A or type B is obliged to pay the personal income tax within the deadline for filing the tax return (no later than 31.03.2023) and in accordance with Section 50(6)(a) of the Act, otherwise the tax administrator will not pay the share of the income tax paid to the recipient.

3. If you are a legal person

In the corporate income tax return for the year 2022, in Part VI, fill in the details of the beneficiary - our non-profit organization (details are given above), the calculated amount of 1% or 2% of the tax paid (but at least 8,- EUR) and also tick the consent to send the data (business name or name, registered office and legal form).

How to remit 2% of the income tax paid by the PO

A taxpayer (legal entity) may transfer an amount equal to a share of 2 % of the income tax paid if, in the tax period (in 2022) or at the latest by the deadline for filing this tax return, it has donated funds, at least in an amount corresponding to 0,5 % of the tax paid, to taxpayers designated by it, who are not established or set up for business, for the purpose defined in Article 50(5) of Act No 595/2003 Coll. on Income Tax, as amended.

If you have any questions, please do not hesitate to contact us, thank you!