Together with this, they submit a declaration to the National Revenue Agency for the third quarter
Businesses and self-insurers who have paid income to employed natural persons, other than those under an employment contract, and are obliged by law to withhold taxsubmit declarations by October 31 for taxes due for the third quarter in 2024
The declaration under Art. 55, para. 1 of the Income Tax Act and under Art. 201, para. 1 of the ZKPO is submitted within the deadlines for paying the taxes due. Advance tax on income from rental, other economic activity and other sources withheld on income paid in the third quarter of 2024 is also declared by the last day of October 2024. The form is also submitted by natural persons if the enterprise or the self-insured person – payer of the income, is not obliged to withhold and pay tax accordingly. Due taxes are declared to the National Revenue Agency by the end of the month following the quarter in which the income was acquired, such as for income from rent or other economic activity acquired by individuals in the third quarter of the year, the deadline is October 31, 2024.
A declaration of taxes due is also submitted to the National Revenue Agency for final taxes withheld on the income of foreign individuals and legal entities (for example, on fees for technical services, interest income, copyright and license fees, etc.), as well as for final taxes on income from dividends and liquidation shares distributed to local and foreign individuals, to foreign legal entities (in cases where the tax is due) and to local legal entities that are not traders, including municipalities.
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