The maturity of the first quarterly income tax advance does not change (no. 1005)

Although many “sanction-less” and “relieving” measures have been taken in the field of taxes in recent weeks, many obligations continue to run in their ordinary routine. This also applies to the maturity of the quarterly advance payment of personal or corporate income tax for the 1^st quarter of 2021, if this obligation resulted from the filed tax return (or the last known tax liability).

This advance payment is due at the standard deadline of March 15, 2021, i.e. it should be credited to the account of the tax administrator by next Monday. As in the case of the advance due on December 15, 2020, it is possible to ask the tax office to set the advance in a different amount, or to request its complete cancellation in justified cases (e.g. due to the economic impact of the COVID-19 pandemic). A template of the application can be found here.

publikováno 12.03.2021