In order for the annual income declaration (GID) to be filled out correctly and for citizens to receive the overpaid personal income tax on time, the State Revenue Service (SRS) invites employers to submit notifications on the amounts paid to the natural person. The amount of tax overpayment or refund shown in the annual income declaration is affected by the information specified in the document “Notice of amounts paid to the natural person”.
In order for incomplete information (lack of information) not to cause difficulties for employees in filling out the annual income declaration, companies, organizations, associations, foundations and self-employed persons are invited to submit statements about the amounts paid to the natural person.
The SRS invites you to fill out and submit the notification on the amounts paid to the natural person in the “Individual income tax documents” section of the SRS Electronic Declaration System (EDS).
- For employees with whom the employment relationship has existed throughout 2023, the notification must be submitted for the year until February 1, 2024.
- For employees with whom the employment relationship ended before the end of 2023, the notification must be submitted for the month until the 15th of the month following the termination of the employment relationship or the month in which the employee worked in urgent, short-term or one-time jobs.
- Regarding the income of natural persons, which is not related to paid work, but from which personal income tax is withheld at the time of payment, the notification must be submitted for the month by the 15th of the month following the month of income payment.
- Regarding the income of natural persons, which is related to economic activity, or other income from which the tax does not have to be withheld at the time of payment, or non-taxable income, the notification must be submitted for the year until February 1, 2024.
This year, the SRS will automatically calculate the tax for all citizens who are obliged to submit an annual income declaration and for whom the personal income tax to be paid in the budget is formed, using the information at its disposal, including data received from employers and economic operators.
Therefore, it is very important that these data are complete and submitted on time. The amount of tax overpayment or refund shown in the annual income declaration is affected by the information specified in the document “Notice of amounts paid to the natural person”. If the data available to the State Revenue Service at the time of calculation are not correct, then the personal income tax amount in the annual income declaration will have to be corrected.
You can get more insight into the topic by watching the video seminar “How to notify the SRS about the income paid to a person”published on the SRS account on the social platform “Youtube”as well as on the SRS website, section “Codes of types of income and types of additional relief’.
Citizens are also invited to call the SRS advisory phone number +371 67120000, as well as to ask their questions in writing AT EDS in the section “Correspondence with the SRS”. It is important that when calling the consultation phone, anyone can also receive a personalized consultation, as long as the SRS EDS is connected during the call and the code displayed there is called.
2024-01-29 22:08:53
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