This calculator can be used as a quick-reference tool for estimating late payment interest and penalties related to overdue tax, without taking into account the potential implications of specific circumstances including, without limitation:
- - The net position of the taxpayer in relation to the state budget of local budgets (amounts payable or receivable, other than those for which the calculator is used).
- - The order in which tax obligations are settled in accordance with the relevant provisions of the Fiscal Procedure Code.
- - Potential application of special legal provisions (e.g. reductions or increases, exemptions, cancellations, extensions, scheduling of tax payments).
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that this information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.
This tool was prepared based on tax legislation applicable as at 1 October 2017. Before you intend to take any action on the basis of the calculator's results, it is advisable to verify whether the laws or their interpretation have been subject to any changes.
Due to rounding, some totals may not correspond with the sum of separate figures.