Language of proceedings

1. Proceedings before the tax administrator and written documents shall be in Czech language.
2. Written document in a language ither than Czech must be presented in the original wording together with its Czech translation, unless the tax administrator notifies the person concerned that no translation is required or that an autheticated official translation must be appended to the original wording; such notification can be made on the tax administrator's official noticeboard with regard to an unspecified number of documents to be presented in future.
3. Any person who does not speak the language in which the proceeding is conducted is entitled to engage an interpreter¹⁰⁾ entered in the official list (register) of interpreters, at the person's own expense.
4. A citizen of the CZech Republic belonging to a national minority that has been traditionally living in the Czech Republic for a very long time ¹¹⁾ is entitled to make a submission and to deal with the tax matter in the language of his national minority. Where there is no person (official) with the knowledge of this national minority's language at the tax administrators office, the citizen concerned shall arrange for the assistance by an interpreter entered in the list of interpreters, howewer at the tax administrator's expense.
5. As regards a deaf person, the tax administrator shall determine a sign language interpreter for this person pusuant to another Act¹²⁾ and the costs of interpreting shall be borne by the tax administrator. Where a deaf person does not know the sign language, the tax adminsitrator shall appoint an intermediary who is capable to communicate with the person by the method of clear articulation (enunciation). As regards a deaf-blind person, under the same conditions, the tax adinistrator shall appoint an intermediary who is capable to communicate with the deaf-blind person.

¹⁰⁾ Art. 37 (4) of the Charter of Fundamental Rights and Freedoms
¹¹⁾ Act No. 273/2011 Coll., as amended
¹²⁾ Act No. 155/1998 Coll.