Czech Citizenship Exam: Tax System

Here are the 10 study questions for the Czech Citizenship exam from section 13: Tax System. 

1.  Mr. Novotný is an entrepreneur and is obliged by law to pay taxes.  Which authority controls how he pays taxes?

Finanční úřad - the tax office.

2.  Mr. Svoboda bought a garden from a neighbour and paid tax to the state on the acquisition of real estate.  What is the amount of the tax?

4% of the property price.

3.  Every month, an employee pays 15% of the salary to the state.  What is this payment called?

Daň z příjmů - income tax.

4. Mrs.  Svobodová bought a new television at home.  Which tax does she have to pay in the price of the television?

Daň z přidané hodnoty - value added tax.

5.  At which office does an entrepreneur fie a tax return?

Na finančním úřadu - at the tax office.

6.  An entrepreneur fills in his income tax return himself.  How long does the entrepreneur have to file an income tax return each year?

Until 1 April.

7.  A receipt for the sale of goods states:

Which tax is stated on the receipt?

Daň z přidané hodnoty - valued added tax.

8.  Mrs. Svobodová's payslip states:

  

How much will Mrs. Svobodová receive for payment?

15 850 Kč

9.  What kind of goods include excise duty?

Hard alcohol.   

10. Mr. Svoboda is to pay a debt of CZK 2.500 in income tax.  To which authority will he pay the debt?

Finančnímu úřadu - to the tax office.