Request for the division of the tax payment into instalments

Hlavní informace

If the taxpayer does not have sufficient funds to pay the tax arrears, he/she may apply to the tax administrator (the Tax Office) for a so-called "postponement". The postponement can be achieved either by postponement (i.e. payment of the arrears in one lump sum, e.g. in 3 months, see the service Postponement of tax payment) or by dividing the payment of the tax arrears into instalments (instalment plan - several instalments of the tax arrears over time).

This option includes both tax arrears and arrears of tax accessories (e.g. interest on late payment, penalties, fines).

For your request to be successful, at least one of the following conditions must be met:

  1. paying the arrears without delay would be seriously detrimental to you,
  2. your nutrition or that of your dependents would be compromised,
  3. immediate payment of arrears would lead to the closure of your business,
  4. you can't pay the arrears in one lump sum,
  5. the partial or total termination of the obligation to pay the arrears is reasonably expected (e.g. a law already in force but not yet effective). 

The tax administrator should make a decision on the received request for postponement within 30 days (if the administrative fee is paid).

 

Týká se vás to pokud

You don't have enough funds to pay the tax that is already past due (i.e. you have a tax arrear).

Kdy službu řešit

At any time if you cannot pay the tax arrears and you meet at least one of the above conditions.

Vyřízení služby

Co potřebujete pokud službu řešíte

There is no special form for the request and therefore it is possible to apply through a simple text - a letter from which it will be clear what you are asking for - i.e. you will indicate what arrears you want to postpone - to divide into instalments (on what tax, for what tax period, what amount), reasons (fulfilment of the legal conditions), instalment plan. Evidence must be also provided to support the allegations and reasons given in the request. 

To create a request, you can use the web application ‘Request for Postponement’. Here you can create a pdf request, print it, sign it and send it by post to the relevant tax office or submit it at the mailroom of the relevant tax office.

When assessing a request for postponement, the tax administrator relies primarily on the information alleged in the request. In order to verify the alleged data, it is therefore advisable to provide evidence of these facts (as annex to the application) or to indicate suitable assets to secure the arrears (e.g. real estate that the tax administrator can secure in case the arrears are not paid), which significantly increases the chances of the request being granted. More detailed information can be found on the website of the Financial Administration of the Czech Republic.

Kde a jak službu řešit

The request for postponement is submitted to the local competent tax office where the tax arrears are registered.

In the case of natural persons, the local competent tax office is the office in whose territorial jurisdiction you have permanent residence (if you are a citizen of the Czech Republic). If you are a foreigner, the tax office with local jurisdiction is the one in whose territory you are registered as a resident. In the case of a legal entity, local jurisdiction is governed by the registered office of the legal entity (registered office in the commercial or a similar public register). However, if the tax arrears are related to immovable property (e.g. tax on immovable property), the tax office in whose territorial jurisdiction the immovable property is located is locally competent.

Local jurisdiction can be verified on the website of the Financial Administration of the Czech Republic by entering the name of the municipality or postcode of permanent residence, registered office, place of immovable property. 

A request for postponement shall be made:

  • by post,
  • at the tax office's mailroom,
  • orally on the record at the competent tax office.

Kolik budete platit

There is a fee of CZK 400 (for each tax to which the request relates). Payment shall be made to the account of the competent tax office. You can find the account number of the competent tax office on the website of the Financial Administration of the Czech Republic. Use the personal ID number (birth number) as the variable symbol for natural persons, for legal persons use the Company ID number (IČO), and for foreigners use the payer's own number (VČP). Enter 1148 as the constant symbol. Payment of the fee is required for your request to be considered.

If you do not pay the administration fee, you will be invited to do so. If the administrative fee is not paid even after this invitation, your request cannot be granted (the request procedure will be suspended).

Doplňující informace

Jaký má služba benefit

Avoiding the threat of foreclosure of the property and interest on the postponed amount, which is half the interest on the delayed amount that the taxpayer would have paid if the postponement had not been allowed.

Možnosti odvolání

The decision to grant postponement may be appealed within 30 days of the delivery of the decision. The appeal shall be lodged with the tax office which decided on the request for postponement.

Legislativa

Sankce

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Časté dotazy

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