There are key reporting deadlines for filing specified in Act CL of 2017 on Tax Procedure, Annex 2.
Monthly filing (1.3.1) is required for liabilities regarding previous month's earnings. An annual return (1.3.4)is required to declare the final annual settlement regarding total annual tax liability minus endurable and considered allowances and withheld amounts during the year.
Depending on the type of earnings and beneficiaries, the employer provides several control reports during the January after the tax year. For one-off transactions (for example in case of realising a capital gain), payers must declare liabilities in the same form.
Taxes on in-kind benefits and cafeteria are assessed and paid only quarterly as of 2024.
1.3.1ÌýÌýÌýÌý Monthly filings
Employer
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Web page updated on 28 Aug 2024 11:56