mPorezna – submission of the ZPP-DOH form for the purpose of the acknowledgement of the rights in a special procedure for determining the annual income tax for 2021

Citizens subject to the special procedure for determining the annual income tax can now submit a request for the acknowledgement of rights in a special procedure (the ZPP-DOH form) using the m-Tax Administration mobile application by 28 February 2022

If they want to exercise or waive their rights prescribed by the Income Tax Act for 2021, citizens can now submit a request for the acknowledgement of rights in a special procedure (the ZPP-DOH form) using the m-Tax Administration mobile application  by 28 February 2022. 
The form is to be submitted using an internet banking token or any NIAS credential of a significant level of security. The form is simple and adapted to the screens of mobile devices, you only need to enter personal data and data on the basis of which the refund is requested.
 
Note that taxpayers can submit a request for the acknowledgement of rights in a special procedure (the ZPP-DOH form) in order to exercise their prescribed rights to income reduction, i.e. rights to the recognition of tax benefits based on the submission of data not available to the Tax Administration, but important for determining the right to:

• a portion of the personal deduction for dependent members of the immediate family and/or children,
• a portion of the personal deduction for established disability (their own or the disability of their dependent members of the immediate family and/or children),
• a reduction of tax on income from employment on the basis of permanent or temporary residence in a group I assisted area or in the territory of the Town of Vukovar, regarding which data has not been entered into the tax card, and
• a portion of the personal deduction for the paid contributions for local health insurance or donations made.

The ZPP-DOH form is to be submitted by the taxpayers who:

• want to redistribute a portion of the personal deduction for dependent members of the immediate family and/or children, 
• have paid income tax in a foreign country and would like to have it included in their domestic tax liability,
• want to receive a refund of overpaid tax to a certain account (if there are more), and
• inheritors who are submitting an annual tax return on behalf of a deceased person.