Businesses and self-insurers who have paid income to individuals, other than that under an employment contract, and are legally obliged to withhold tax, submit returns by October 31 for taxes due for the third quarter of 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 rental, other business and other source income 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, accordingly, pay tax.
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.
Information on filling out the declarations and contributing amounts to the budget can be obtained on the website of the revenue agency or on the phone of the National Revenue Agency – 0700 18 700, at a price according to the tariff of the relevant operator.
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