Taxpayers will receive at home by ordinary mail (no later than 15 June) an  informative calculation of personal income tax for the previous year, which under certain conditions is considered a decision on the assessment of personal income tax.

For the Tax Authorities

The tax authority compiles the informative calculation of personal income tax on the basis of data at its disposal on the basis of official records and data on income and dependent family members, which are submitted to the tax administration by payers or taxpayers. There the use of sales tax calculator is important.

  • On 5 February (the date is usually the same each year), the deadline for submitting an application for special relief for dependent family members in the informative calculation of personal income tax for the previous year expires. If you do not submit this application, the claim of dependent family members will be taken into account in the informative calculation as determined in the previous period.
  • When the taxpayer receives the informative calculation, his task is to review it and check whether the entered data are correct and whether the informative calculation of personal income tax is correct. If the taxpayer with data or agrees with the informative calculation, he will not have to do anything, as the calculation will automatically become a decision within 15 days of service.

However, if he does not agree with the informative calculation, the taxpayer may file an objection against the informative calculation within 15 days of service, on the FURS  form. In this case, the tax authority will then verify the taxpayer’s statements and issue a decision on the basis of its data and the data of the taxpayer. With an objection to the informative calculation, e.g. you are also changing the claim for dependent family member relief. How the Taxpayers Should Submit the Tax.

Keep receipts and receipts for six years

The original documents, receipts and receipts related to the rental activity should not be attached to the tax return, but should be kept by yourself and provided to the taxpayer upon request. The taxpayer therefore urges landlords to keep notes of the leasing activity, which include the information and documents required for taxation. For example, make yourself a folder with the receipts and receipts for each apartment in their own section each year. This way, you can find the right receipts quickly when needed.

The Last Steps

In the end, it is against the decision issued by the tax authority allowed the appeal to the Ministry of Finance within 15 days from the date of notification of the decision. The appeal is submitted in writing or orally to the minutes at the competent tax office, where the taxpayer is entered in the tax register at the time of filing the return. It should be noted that the lodging of an appeal does not suspend the execution of the decision. This means that the taxpayer must pay the tax, otherwise the tax authority will recover the tax after the 30-day deadline for voluntary payment, despite the appeal.