A motion for postponement or suspension of tax execution

Main information

If you have been served with an enforcement order naming you as the debtor, you can file a motion to postpone or suspend the tax execution 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 suspend or postpone a tax execution.

When to use this service

You can use these services at any time.

Vyřízení služby - elektronicky

What you need if you are using this service

A motion to postpone or suspend the tax execution, 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

As the motion has no standardised form, it is submitted as a ‘General Document’.

You can submit your motion electronically in the following ways: 

• in the Online Financial Office (DIS+) app via Mojedane.cz,
• in the Electronic Submissions for the Tax Administration (EPO) app,
• via data mailbox, or
• via email with a recognised electronic signature.

Electronic addresses of the Czech Financial Administration authorities are listed on the website of the Czech Financial Administration.

Vyřízení služby - osobně

What you need if you are using this service

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

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

When filing 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

Since the motion has no standardised form, it is submitted as a ‘General Document.’

The completed and signed motion may be submitted in person or sent by post to the local competent tax administrator indicated on the enforcement order in its header.

Additional information

What is the benefit of this service

If the motion is accepted, the tax execution is postponed or suspended.

Appeal options

The decision cannot be appealed (in accordance with Section 181(4) of Act No 280/2009 Coll., the Tax Code).