New guidance article on how payments from taxpayers cover the taxes that are due

Tax Administration Bulletin, 3/22/2018

This website now has an article explaining how payments from taxpayers cover the different types of taxes that have fallen due. The article is for limited-liability companies and other corporate entities.

The reference number determines which tax a specific payment is used for

A number of examples illustrate the way the bank’s reference number affects the use of the payment.  Different types of taxes have their own reference numbers. Please always use the correct one when making payments. You can check the reference numbers in MyTax or in the payment instructions printed on the tax decision.

Tax types that have their own reference numbers include:

  • self-assessed taxes
  • income taxes for limited-liability companies and other corporate entities: prepayments, additional prepayments and back taxes
  • inheritance tax
  • gift tax.

More information and examples in the guidance article: