The State Tax Service presented the tax calendar until the end of December and reminded that December 30 is the last day for payments to the national public budget
The State Tax Service (STS) drew attention to the fact that on the last working day of the budget year (December 31) operations on receipts and payments are not made and only internal operations and operations to close the budget year are carried out, and the last operational day is December 30. In order to avoid unpredictable situations, STS recommends taxpayers to comply with the legislation and transfer all due payments to the national public budget before this date. The agency also published a calendar of tax payments and reporting until the end of December. Thus, the deadline for filing tax returns and the deadline for payment of taxes, fees, mandatory health insurance premiums and state social insurance premiums for November is December 26. On the same day expires the deadline for payment of property tax for the current year, as well as part of the income tax payments for the IV quarter of 2024. Agricultural enterprises, peasant/farming househaolds that have elected the right to pay income tax in two installments, must pay the second installment of 3/4 of the calculated amount of tax until December 26. On the same day, the deadline for payment of income tax, mandatory health insurance premiums and compulsory state social insurance premiums for January 2025 expires for employee-drivers who transport people by cab (Form TAXI18). In the case of hiring people after the report has been submitted, the employer must submit an additional report on the date of hiring. By the same date, reports on income tax (forms IPC21 and IU17), VAT and excise duties (TVA12, ACZ09), information on the establishment of social and health rights related to the employment relationship (IRM19), declaration on the use of wine distillates, taxes to the community support fund (TFSP20) must be submitted. Payments for pollution with reporting (form Podmed23) must be made by December 30. // 19.12.2024 - InfoMarket.
