A motion for postponement of tax enforcement

Main information

If you have been served with an enforcement order naming you as the debtor, you can file a motion to postpone the tax enforcement if there is a valid reason to do so.

For example, if: you are not the debtor; the arrears mentioned in the enforcement order have been paid; property not subject to enforcement has been affected; or you have been granted a postponement of tax payment.

This applies to you if

You want to postpone a tax enforcement.

When to use this service

You can use this service at any time.

Vyřízení služby - osobně

What you need if you are using this service

A motion to postpone the tax enforcement, written in free form. It must be clear from the motion:

  • who is submitting it,
  • regarding what issue,
  • what is being proposed.
When submitting the motion in person with the tax administrator, an ID card or other proof of identity is required. 

Where and how to solve this service

The completed and signed motion can be submitted in person at the filing office or sent by post to the address of the tax office indicated on the enforcement order in its header.

How much will you pay

None

Vyřízení služby - elektronicky

What you need if you are using this service

A motion to postpone the tax enforcement, written in free form. It must be clear from the motion:

  • who is submitting it,
  • regarding what issue,
  • what is being proposed.

Where and how to solve this service

You can submit your motion electronically via: 

to the tax office, that has issued the enforcement order.

If you do not have any form of electronic authentication, you can send the motion by e-mail without an electronic signaturewhich must then be confirmed by you within 5 days, for example in paper form with a handwritten signature.
To confirm an unsigned electronic submission made via the Electronic Submissions for the Financial Administration (EPO) app, you can generate and print the so-called E-form (E-tiskopis) from the EPO app, which you must then sign and deliver within 5 days to the tax office that has issued the enforcement order.

How much will you pay

None

Additional information

What is the benefit of this service

If the motion is accepted, the tax enforcement is postponed.

Appeal options

No appeal may be lodged against this service.