Tax payments. Amendments to the rules on the postponement of overdue tax payments have been approved. According to the changes, a request of postponement has to be submitted to the Tax Authorities not earlier than 20 days before the overdue tax payment is made. Besides, the taxpayer has to provide supporting documentation proving his/her possibility to pay the tax overdue in the future.
Also an amendment to the rules on the takeover of overdue tax payments state that an agreement on the takeover of overdue tax payments between a taxpayer and a third party should be concluded not earlier than 20 days before an overdue payment is made.
The amendments abolish the restriction establishing that an overdue tax payment taken over may not be transmitted to another party or back to the taxpayer. The rules furthermore provide that the overdue tax payment recovery procedure applicable to the taxpayer should not be started or should be suspended during the processing period of the request.
Corporate Income Tax. A commentary on  art. 43 of the Corporate Income Tax Act was supplemented related to the loss carry forward after the restructuring of a company. According to the new edition of the commentary, a company, which does not continue the activities which were carried forward by the company before restructuring, is obliged to recalculate corporate income tax and adjust the tax return of the respective tax period.
Sickness leave. Amendments to the Law on Sickness Social Insurance were passed according to which after the termination of an employment contract, the sickness allowance will be paid only for five calendar days of sickness.
As in the past, the sickness allowance for the first two days will remain at the expenses of the employer. The sickness allowance paid by the State Social Insurance from the 3rd to the 7th day of sickness is 40% and from the 8th day is will amount to 80% of the compensated income. These amendments are applicable from 1 May 2009 to 31 December 2010.