The advance payment for natural person or corporate income tax for the 1^st half-year, or for the 2^nd quarter of 2023 is due on June 15, 2023, if this obligation results from the filed tax return, or the last known tax liability.

As with the previous advances for the income tax, taxpayers are given the option, in justified cases (e.g. due to lower expected economic results for 2023, production cutbacks, due to increase in energy prices, etc.), to ask the tax authority to set the advance in a different amount, or to request complete cancellation of the advances. We recommend you to submit your application preferably in advance.