The advance personal or corporate income tax for the third quarter of 2024 is due on Monday 16 September 2024, if the obligation to pay it results from the filed tax return, or the last known tax liability.

In justified cases (e.g. due to a lower expected economic results for 2024, production restrictions, in connection with the rise in energy prices, etc.), taxpayers have the option, as with previous advances on income tax, to ask the tax authority to assess the advance in another amount, or request its complete cancellation where appropriate. In such cases, we recommend better to submit your application in ample time.