Application for change, new determination or cancellation of the tax advance payments

Main information

The last known tax liability is used to determine the tax advance payment according to law. However, fluctuations may occur in the income of persons engaged in business, resulting in the payment of tax advances in the amount required by law not corresponding to the actual amount of tax assessed. Therefore, if there are reasons for which the client believes that he/she will have lower income in the following period and his/her actual tax will therefore be lower than the last known tax for the previous period, he/she may apply for a different amount or frequency of the tax advance payments or for the cancellation of the obligation to pay the tax advances. It is also possible to apply for a higher tax advance payments if the client expects to receive a higher income and wants to pay advances in an amount that approximately corresponds to the future tax.

In the application, the client usually proposes the amount of tax advance payments in order to make them correspond to the expected amount of the total tax, and justifies this proposed amount with specific factual circumstances (economic indicators) and supports it with the necessary documents (accounting statements, etc.).

This applies to you if

You assume that your actual tax assessed will be lower (or even higher) than your last known tax for the previous period, so you want to adjust your tax advance payments to reflect the actual tax subsequently assessed.

When to use this service

At any time, if there are relevant reasons to change the amount or frequency of tax advance payments. 

Service settlement

What you need if you are using this service

• An application for the determination of the tax advance payments in paper form written in free form and signed by the authorised person making the submission,
• identity card in the case of an oral application on the record; and
• the necessary documents proving the specific factual circumstances (accounting statements, economic indicators, health certificates) that are the basis of the request.

Where and how to solve this service

The application in paper form must be serve on the address of the local competent tax office, either in person on the filing office or by mail.  

The oral application must be filed on the record with the local competent tax administrator.

Additional information

What is the benefit of this service

The possibility to adjust the amount of the tax advance payment in justified cases to better reflect the expected actual amount of tax subsequently assessed. 

Appeal options

The client may appeal from the decision within 30 days from the date of serve of the decision. The appeal shall be filed with the tax office whose decision is being appealed. The appeal shall not have suspensive effect.