Since April 9, 2015 became effective methodological guidelines on the tax postponement, which target is to unify the decisional practice of Financial Authorities on postponement of tax payment or it's dividing into instalments. This guidance follows on two institutes from previous legislation contained in the Tax Administration Act related to postponement and remission of tax underpayments, which continues to develop.The necessary condition which should be met at the beginning is payment of an administrative fee. Subsequently, during the decision process the tax administrator (i.e. the relevant Financial Authority) monitors the basic target, i.e. securing of tax payments. In case, the tax collection is threaten, it will be necessary to proceed the relevant tax securing. This tax securing will be proceeded by value which will correspond with value of the tax postponement. The role of tax administrator is to judge whether the reasons for the tax postponement are existing and whether it is possible to prove them. Some kinds of taxes are excluded from this institute, i.e. for example the advance payments of personal income tax from employment and withholding tax. The tax postponement is not possible to exceed six-year period. The methodological guidelines on the postponement in the full Czech version you can find on the below link: http://www.financnisprava.cz/assets/cs/prilohy/d-sprava-dani-a-poplatku/2015-Metodicky-pokyn-k-poseckani.pdf
