The tax year-end is 31 December.
Spouses are required to file separate income tax returns covering their respective incomes. Income from property held in common is included in the return of the husband, so it should not be included in the spouse’s return.
Individuals are required to file a personal tax return only when income from sources different from the salaries, wages, and bonuses (in which the employer makes withholdings) is received. If salaries are paid outside local payroll, individuals shall file a personal tax return. The personal tax return is due 31 March of the year after the tax year-end.
Payment of tax
Employers are required to withhold income tax from employees’ remuneration on a monthly basis.
Tax on income from sources different from the salaries, wages, and bonuses received is due 31 March of the year after the tax year-end.