EMERGENCY MEASURES - Payment postponement of the tax advances on employment income and withholding tax. (No. 904)

The General Financial Directorate issued a new methodological direction (available only in Czech) that allows the previously forbidden postponement of tax advances on employment income and withholding tax.

Based on this direction, it is possible to postpone the payment or to allow payment in installments of tax advances on employment income or withholding tax. The postponement is possible only for payments due between 20 March 2020 and 31 August 2020. Please note that the postponement may be allowed until 30 September 2020 at the latest.

This postponement is needed to help employers and withholding taxpayers to address the complicated financial situation due to the COVID-19 pandemic and its consequences. Please note that unfortunately the requests for postponements have to be submitted for each month and for each payment separately. The request should mention the reasons for the postponement and substantiate those reasons. The impact of emergency measures related to COVID-19 can be demonstrated, for example, by the impact of quarantine measures, canceled deliveries, production outages or sales bans.

Applications for postponement with payment submitted before 31 July 2020 are exempt from administrative fees.

Please note that the link leads to Czech version, unfortunately, English version is not available.

publikováno 20.04.2020