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

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.).