Tax Calendar

Obligation

Date

Form

Submission of Tax Return by Individuals not Preparing Accounts

30 April

I. R.1

Submission of Employer’s Return & Employees Details

30 April

I. R. 7

Payment of Contribution to the Defence

30 June

I. R.601

Fund on Income for the First Six Months

30 June

I. R.601

Submission of Temporary Tax Assessment for the current year

1 August

I. R.6

Payment of First Instalment of Tax Based on the Temporary Tax Assessment

1 August

I. R.6

Payment of the Balance of Tax for the Previous Year

1 August

I. R.158

Payment of the Second Instalment of Tax Based on the Temporary Tax Assessment

30 September

Payment of Immovable Property Tax

30 September

Submission of Company’s Income Tax Return, Audited Accounts and Additional Information

31 December

I. R.4

Submission of Tax Return, Accounts and Additional Information by Individuals who Submit Audited Accounts

31 December

I. R.1

Submission of Revised Temporary Tax Assessment for the Current Year, if Considered Necessary

31 December

I. R.6

Payment of Third Instalment of Tax Based on the Temporary Tax Assessment

31 December

Payment of Contribution to the Defence Fund on Income for the Second Six Months

31 December

I. R.601

Tax Deducted from Employees’ Emoluments

By the end of the next month

I. R.61

Contribution to the Defence Fund Withheld from Dividends and Interest

By the end of the next month

I. R.601

Social Insurance Deducted from Employees’ Emoluments

By the end of the next month

Submission of VAT Return and Payment of VAT

By the 10th of the second month after the end of the VAT period

VAT 4