Advance payments in 2020
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Advance payments paid until filing of the corporate income tax return for 2019 pursuant to MRTL[1] for the year
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Advance payments paid after filing of the corporate income tax return for 2019 during the pandemic pursuant to MRTL for the year
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Settlement of overpayment on the advances
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Settlement of overpayment on the advances
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Determining the amount of advance payments
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Application for refund submitted before 30.4.2020
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Application for refund submitted after 30.4.2020
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Corporate income tax return filed before 31.3.2020
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The most recent known tax liability for the year 2018 is higher than the most recent known tax liability for the year 2019
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Advance payments are paid in the amount calculated based on the corporate income tax return for 2018[2]
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Advance payments are paid in the amount calculated based on the corporate income tax return for 2019[3]
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Tax administrator will remit the overpayment on the advances to the taxpayer’s account by 31.5.2020[4]
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Tax administrator will remit the overpayment on the advances to the taxpayer’s account within 30 days of submitting of the application[5]
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-
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The most recent known tax liability for the year 2018 is lower than the most recent known tax liability for the year 2019
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Advance payments are paid in the amount calculated based on the corporate income tax return for 2018
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Advance payments are paid in the amount calculated based on the corporate income tax return for 2018[6]
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-
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-
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The taxpayer is obliged to settle the outstanding advance payment by the end of the second calendar month following the end of the pandemic period.[7]
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Alternatives for payment or non-payment of advance payments in 2020
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Submitting of an application for different determination of advance payments
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Based on a decision on determination of advance payments using a different method, the taxpayer will pay advance payments pursuant to the decision of the tax administration[8].
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-
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-
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The taxpayer is not obliged to settle the outstanding advance payments for the months/quarters in question after the end of the pandemic.
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Submitting of a statutory declaration on a decline of turnovers by at least 40%
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Based on the submitted declaration, the advance income tax payments will not be paid until the end of the pandemic[9]. The above will apply for the first time in May 2020.
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-
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-
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The taxpayer is not obliged to settle the outstanding advance payments for the months/quarters in question after the end of the pandemic.
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Corporate income tax return filed during the pandemic
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The most recent known tax liability for the year 2018 is higher than the most recent known tax liability for the year 2019
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Advance payments are paid in the amount calculated based on the corporate income tax return 2018
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Advance payments are paid in the amount calculated based on the filed corporate income tax return for 2019
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Tax administrator will remit the overpayment on the advances to the taxpayer’s account by 31.5.2020[10]
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Tax administrator will remit the overpayment on the advances to the taxpayer’s account within 30 days of submitting of the application[11]
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-
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The most recent known tax liability for the year 2018 is lower than the most recent known tax liability for the year 2019
|
Advance payments are paid in the amount calculated based on the corporate income tax return 2018
|
Advance payments are paid in the amount calculated based on the corporate income tax return 2018
|
-
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-
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The taxpayer is obliged to settle the outstanding advance payment by the end of the second calendar month following the end of the pandemic period.
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Alternatives for payment or possibly non-payment of advance payments in 2020
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Submitting of an application for a different method for determination of advance payments
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Based on a decision on a different method for determination of advance payments, the taxpayer will pay the advance payments pursuant to the decision of the tax administrator.
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-
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-
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The taxpayer is not obliged to settle the outstanding advance payment for the months/quarters in question after the end of the pandemic.
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Submitting of a statutory declaration on a decline of turnovers by at least 40%
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Based on the submitted declaration, advance income tax payments will not be paid until the end of the pandemic. The above will apply for the first time in May 2020.
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-
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-
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The taxpayer is not obliged to settle the outstanding advance payment for the months/quarters in question after the end of the pandemic.[12]
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Corporate income tax return filed within one month after the end of the pandemic
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The most recent known tax liability for the year 2018 is higher than the most recent known tax liability for the year 2019
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Advance payments are paid in the amount calculated based on the corporate income tax return for the year 2018
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-
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Tax administrator will remit the overpayment on the advances to the taxpayer’s account within 30 days of submitting of the application
|
-
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The most recent known tax liability for the year 2018 is lower than the most recent known tax liability for the year 2019
|
Advance payments are paid in the amount calculated based on the corporate income tax return for the year 2018
|
-
|
-
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The taxpayer is obliged to settle the outstanding advance payment by the end of the second calendar month following the end of the pandemic period.
|
Alternatives for payment or possibly non-payment of advance payments in 2020
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Submitting of an application for a different method for determination of advance payments
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Based on a decision on a different method for determination of advance payments, the taxpayer will pay the advance payments pursuant to the decision of the tax administrator.
|
-
|
-
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The taxpayer is not obliged to settle the outstanding advance payment for the months/quarters in question after the end of the pandemic.
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