Contribution for employees and self-employed persons
Tax arrears is not considered to be the tax amount due, which maturity period expires during the pandemic and which the taxpayer pays no later than by the end of the following calendar month after the termination of pandemic
Automatic deferral of tax execution during the pandemic;
Taxpayers shall not be penalized if the period for submitting an Additional Income Tax Return expires during the pandemic period, provided that they comply with this obligation no later than by the end of the following calendar month after the termination of pandemic;
Late interest will not be imposed by the tax authorities if the taxpayer pays the Income Tax, Tax Advances, Withholding Tax, or the amount of Tax Security that has become due during the pandemic period, no later than by the end of the following calendar month after the termination of pandemic;
The subsidies apply to those entrepreneurs who were not able to use their rented premises (a room, set of rooms or a market stand) for agreed business purposes or the use of these premises was significantly limited due to the restrictive measures imposed to prevent the spread of COVID-19.
The extent of the financial compensation (subsidy) will be equal to the amount of the discount on rent based on the agreement between the landlord and the tenant, maximum up to 50% of rent for the rent period affected by the restrictions. If the landlord is a state property administrator, the rent payment is reduced by half.
The tenant pays rent for the period of restricted use in the final amount reduced by the rent discount as well as by the rent compensation subsidy provided to the tenant. The tenant can repay the overdue rent in no more than 48 equal monthly repayments.