skupina

The maturity of the quarterly income tax advance is approaching (No. 1041)

Advance payment for personal or corporate income tax for the 4th quarter, or for the 2nd half of 2021, is due on 15 December, if this duty arises from the filed tax return. This advance payment is payable under the standard scheme, i.e. there is no waiver or other form of deferral as was the previous case because of Covid-19.

However, as in previous advances, taxpayers have the option, in justified cases (e.g. due to the declarable reason for the economic impacts of the COVID-19 pandemic), to ask the tax office to set the advance at a different amount, or to request its complete cancellation.

publikováno 06.12.2021
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