The Option of Requesting Postponement of Tax Payment or Its Division into Instalments

In case of a difficult economic or social situation, a tax subject may ask the tax administrator to postpone the tax payment or request its division into instalments. The tax administrator may permit postponement of tax payment for example due to the reason that immediate payment would mean serious harm for the tax subject, or if the sustenance of the tax subject or persons relying on sustenance from him were endangered. There is no special form for the request for postponement of tax payment. It must be clear from the request, though, who is making it, what it relates to and what is being proposed. The request can be submitted in writing, orally or by means of a data message. When submitting the request itself, it will already be necessary to prove all substantiate all documents and evidence, which support the request for postponement of tax payment, and to also prove the form and means, from which the tax will be paid in the future. Acceptance of the request by the tax administrator will be subject to an administrative fee of CZK 400.