Request for the division of the tax payment into instalments

What you’ll need to provide

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.

Where to solve the service

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.

Is the service charged when solving in person?

Yes

The fee for in person processed service

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).