If a personal income taxpayer receives income, the exemption of which is conditional on the use of the acquired funds for the acquisition of his/her own housing needs, he/she shall notify the tax administrator of the acquisition of these funds by the end of the deadline for filing the tax return for the tax period in which the acquisition took place.

A public benefit taxpayer (i.e. a taxpayer which, in accordance with its constitutional act, statutes, articles of association, law or a decision of a public authority, carries out an activity which is not a business as its main activity) is obliged to keep accounts in such a way that, no later than at the date of the financial statements, income which is subject to tax is kept separate from income which is not subject to tax or is subject to tax but is exempt from tax. The same applies to the keeping of expenses (costs).

If the investment fund is to undergo a change of its administrator, the previous administrator is obliged to notify the tax administrator of the change no later than on the day it occurs.

The windfall profits taxpayer is required to file a Notice of Shifting Averages of Adjusted Comparative Tax Bases. The notice is filed by the representative taxpayer with the tax administrator, which is the Specialised Tax Office.

The taxpayer shall notify its local tax administrator before the transfer of the business establishment, before the exchange of shares or before the merger or division of business corporations that it will proceed in accordance with the relevant provisions governing the transfer of the business establishment to a business corporation (Section 23a), the exchange of shares (Section 23b), and the merger and division of business corporations (Section 23c).