CzechiaTéma 13, úloha 5 · Tax system
At which office does a business owner file a tax return?
In the exam (Czech)
Na kterém úřadu podává podnikatel daňové přiznání?
- aAt the municipal office.Na obecním úřadu.
- bAt the tax office.Na finančním úřadu.Correct answer
- cAt the Ministry of Finance.Na ministerstvu financí.
- dAt the tax directorate.Na finančním ředitelství.
Why?
A business owner files the tax return (daňové přiznání) at the locally responsible tax office (finanční úřad), often electronically. Neither the Ministry of Finance nor the tax directorate accepts returns from people.
Translated with AI. In the exam the question is in Czech, as shown above.
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On which of these kinds of income will Mrs Svobodová pay tax?Correct answer:On renting out a flat.
Ze kterého z těchto druhů příjmů zaplatí paní Svobodová daň? — Z pronájmu bytu.
Téma 13, úloha 7
There are currently two rates of value added tax (VAT; in Czech DPH) in the Czech Republic. What are they in per cent?Correct answer:21% and 12%.
V současnosti jsou v České republice dvě sazby daně z přidané hodnoty (DPH). Jaká je jejich procentuální výše? — 21 % a 12 %.
Téma 13, úloha 8
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Téma 13, úloha 9
Which kind of goods has excise tax included in its price?Correct answer:Spirits.
Který druh zboží má v ceně spotřební daň? — Tvrdý alkohol.
Source
Questions and correct answers: Databanka testových úloh z českých reálií (databank of test items on Czech realities), 10th edition, updated 5 January 2026, © Národní pedagogický institut České republiky (NPI ČR). The English translation and the explanations are ours, written with the help of AI; in the exam the questions are in Czech. The source of each picture is given with it. We are not affiliated with NPI ČR or with the Institute for Language and Preparatory Studies of Charles University (ÚJOP UK).
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