1. if the taxpayer has already filed a tax return for 2019 – he can pay advances for income tax from the tax return for 2019 or 2018, always those that are lower,
  2. if the taxpayer did not file a tax return for 2019 – tax advances are paid according to the data from the tax return for 2018
  3. after the expiration of the deadline for filing the tax return for 2019 (this deadline is the end of the calendar month following the end of the pandemic) the taxpayer is not obliged to pay the difference on the advances paid

The payment of the difference on the advances paid of the 2020 tax returns shall be settled within the time limit for filing the tax return for 2020, as well as for the financial year falling well into 2020.