Czech Republic > Publications > Archive 2019 > 26.02.2019 When Does an Employee Have to Submit a Tax Return?
When Does an Employee Have to Submit a Tax Return?
26. February 2019
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Not only entrepreneurs but also employees are required to file income tax returns in some cases. Tax office sanctions might apply in case of failure to submit a tax return or its late submission.
The most common situations where an employee has to submit a tax return are summarised below.