The employer submits a consolidated tax return on a monthly basis and withholds the tax (RC-IVA) on employee's income. No further tax filing requirement is required for this tax. Employees must submit tax returns if they are going to declare input VAT arising from purchases of goods/services to offset the corresponding RC-IVA.
Individuals working as employees are not required to submit an annual tax return. There is not a joint filing for husband and wife.
Individuals who are not employees and are subject to RC-IVA need to submit a tax return on a quarterly basis.
Payment of tax
Employers file and pay taxes withheld on behalf of their personnel. Investment and other income must be declared on an individual basis, and the related tax liability is paid by the taxpayer on a quarterly basis.