Personal income taxpayers who did not claim special relief for family member dependents during the year (when calculating the advance payment of personal income tax on employment, pension or other income) and taxpayers who claimed the relief during the year may wish to change this information may submit an Application to claim special relief for family member dependents in the informative calculation of personal income tax.
Who?
The application for special relief for family member dependents is submitted by personal income taxpayers who did not claim special relief for family member dependents during the year (when calculating the advance payment of personal income tax on employment income, pension or other income) and taxpayers who claimed relief during the year. , but they want to change this information.
When?
The tax authority will provide taxpayers with an informative calculation of personal income tax, which will be considered a decision on the assessment of personal income tax under certain conditions. In this way, taxpayers will be relieved of the burden of filing income tax returns. Using the taxfyle’s tax calculator is important there.
- The tax authority will compile the informative calculation of personal income tax on the basis of data from official records available to the tax administration and data on income and dependent family members, which will be submitted to the tax administration by income payers by 5 February of the current year. Taxpayers will receive an informative calculation no later than 15 June of the current year for the previous year. If the taxpayer did not claim a special allowance for family member dependents during the year (when calculating the advance payment of personal income tax on employment income, pension or other income) or now wants to change the method of claiming, he can submit an application. This will ensure (of course, only if he submits the application on time),that the tax authority will already take into account the correct data on dependent family members when compiling the informative calculation and for this reason it will not be necessary to file an objection against the informative calculation.
The application must be submitted no later than 5 February of the current year, as applications that will be submitted later will not be able to be taken into account by the tax authority when compiling the informative calculation of personal income tax.
Where and how?
The taxpayer must carefully fill in the application, as in the event that the entered data on the dependent family member are inaccurate or incomplete, they will not be taken into account in the informative calculation. Taxpayers are also advised to agree with their family members (spouses, extramarital partners, children) on the application of the special relief before submitting the application.
