The PIT year-end date is 31 December.
The PIT return shall be declared/filed by the 15th day of the month following the payment of wages/salaries. A regularisation shall be declared by 15 March following the fiscal year-end, when filing the Annual Tax Return.
The tax administration may send a pre-completed return of collected revenue or any other taxable item, with the tax amount owed, to any natural or legal person paying taxes or duties as per laws and regulations in force.
Payment of tax
The taxes payable by the employee shall be withheld at source by the employer, who is responsible for payment to the tax authorities.
PIT shall be paid by the 15th day of the month following the payment of wages/salaries. A regularisation of payroll taxes (including PIT) shall be declared and paid by 15 March following the fiscal year-end, when filing the Annual Tax Return.
Tax audit process
Taxpayers naturally owe the duty of paying taxes put at their charge by the tax regulation in force. Failure to comply with legal requirements relating thereto may give rise to control process exercised by the authorised tax agents. In fact, not all tax agents can exercise whatever tax control. Specific conditions govern such controls.
Statute of limitations
Taxpayers are bound to produce, at the request of the tax authorities, all mandatory accounting documents and records backed, where necessary, by the accounting items applicable to the nature of the taxpayers’ activities.
Taxpayers are bound to keep these documents for a period of ten years.