As a rule, the tax year coincides with the calendar year (i.e. 1 January to 31 December).
Tax returns and assessment
The deadline for filing the annual return is 31 March of the following year for taxpayers earning employment and pension income (Category A) who opt to do so (it is not mandatory to file a tax return in this case).
Non-resident individuals do not have the option to file an annual PIT return.
The tax assessment is made by the local tax office.
In the remaining cases in which the declaration-based method is required, taxpayers must compute the tax due and file a tax return by 31 May of the following year.
Payment of tax
Where WHT is final, there is no further tax liability. Advance WHT is credited against the final tax liability.
Any outstanding tax liability must be paid by 31 August of the year in which the return is due.