DEFERRAL OF TAX PAYMENTS AND PAYEMENT OF TAX DEBT IN INSTALMENTS

Following last week’s adoption of the amendments to General Tax Act, which introduced the possibility of deferring tax payment and / or instalment payment of tax debt in special circumstances, amendments to the General Tax Rulebook entered into force on 24th March 2020. Through amendments to the General Tax Rulebook the following scope of the extraordinary measures has been defined:

• Who is able to use deferral of tax payment and / or instalment payment of tax debt,
• Which taxes are in scope of the mentioned measures,
• How to prove the inability to pay due tax liabilities,
• How to apply,
• Tax deferral measures, etc.