Based on existing rules, tax payers experiencing temporary financial difficulties may ask the Tax Authority to delay the payment or to have the payment in scheduled installments.
Currently, a possibility to apply this measure to personal income tax is discussed (regular deadline 16 March). For concluding tax loan agreements, the Tax Authority’s procedure is fully digital.

Relief from filing a tax return

Tax payers that temporarily do not perform business (do not conclude or perform any transactions, payments, receive no income except for the interest on funds held in bank accounts) may be relieved from filing tax returns or other documents.

Advance corporate income tax return and payment deadline postponed

Advance CIT return and payment deadline postponed until 30 March 2020 (regular deadline 16 March 2020).
There is a possibility to opt for a different advance CIT payment calculation method – not based on the last year’s results but on the envisaged results.

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