| Declaration and Payment |
Deadline |
| Individual Annual Declaration of Income for resident individuals and nonresident individuals. |
April 30th of the following year |
| Payment of tax by resident individuals and nonresident individuals |
April 30th of the following year |
| Declaration of incomes made by the individual, in cases when the payer of the amount cannot withhold the tax at source. |
Within the 20th of the month following month in which the payment is made. |
| The Declaration and payment of the contributions for the houseworker by the head household |
Until the 20th of the first month after the end of each quarter of the calendar year: April 20th, July 20th, October 20th, January 20th |
| Declaration and Payment of contributions by the street vendor |
Until the 20th of the first month after the end of each quarter of the calendar year: April 20th, July 20th, October 20th, January 20th |
| Request of the individual for the refund of the paid tax in excess |
Within 30 days from the date of submission of the annual individual declaration of income |
| The refund of the amount received from the deductible expenses scheme |
Until September 30th, of the year following the tax declaration period. |
