Total amount of corporate income tax declared in individual tax periods. The source is data from corporate income tax returns. Update: annually.

Details of the number and amount of the corporate income tax overpayment refund. In accordance with § 2 letter d) of Act no. 563/2009 Coll. on tax administration, the amount that exceed the tax due is a tax overpayment. Update: annually

Total number of taxpayers that in the given tax period remitted a share of the paid corporate income tax and the corresponding total volume of remitted tax according to the tax periods. The source is data from corporate income tax returns. Update: annually. Note: 1. the left axis - number of taxpayers. 2. the right axis - the volume of assigned paid tax.

Number of taxpayers deducting expenditure on science and research in the relevant tax period. The source is data from corporate income tax returns. Update: annually

Number of taxpayers claiming a tax loss and total amount of claimed tax loss in the relevant tax period. The source is data from corporate income tax returns. Update: annually. Note: 1. the left axis - number of taxpayers 2. the right axis - volume of applied tax loss.

Number of taxpayers that reported a zero corporate income tax base in a given tax period, or tax loss. The value on line 400 is considered to be less than EUR 10 as the zero and negative tax base. The source is data in the corporate income tax return. Update: annually.

Total amount of the corporate income tax base which is subject to taxation abroad in individual tax periods. The source is data from corporate income tax returns. Update: annually

Number of notifications of extension of the deadline for filing a corporate income tax return. The law allows taxpayers to extend the deadline for filing an income tax return by submitting a notice of extension of the deadline for filing a tax return. The taxpayer submits the notification of the extension of the deadline for filing the tax return to the relevant tax administrator until the expiry of the deadline for filing the tax return pursuant to Section 49 of Act no. 595/2003 Coll. on income tax. Update: annually

Number of applications received for an extension of the deadline for filing a corporate income tax return. The law allows taxpayers to extend the deadline for filing an income tax return. A taxpayer in bankruptcy who wants to extend the deadline for filing a tax return is obliged to submit to the tax administrator an application for an extension of the deadline for filing a tax return, no later than 15 days before the deadline for filing a tax return. Update: annually

Data on the number of filed corporate tax returns starting in 2010. Every legal person is obliged to file a tax return for corporate income tax, in addition to excemption provided for in Act no. 595/2003 Coll. Update: annually