| Type of Tax Return |
Period of Declaration |
Payment Date |
| Motor vehicle tax |
- |
until the end of January (1st Payment)
until the end of July (2nd payment) |
| Annual Income Tax Return |
Until the close of play of 31th March |
until the end of March (1st Payment)
until the end of July (2nd payment) |
| Corporate Tax Return |
Until the close of play of 30th April |
Until the end of month that the tax return will be submitted. |
Property Tax and
Environment Cleaning Tax |
- |
until the end of May (1st payment)
until the end of November (2nd payment) |
| Temporary Tax Return (1. Period) |
17 May |
17 May |
| Temporary Tax Return (2. Period) |
17 August |
17 August |
| Temporary Tax Return (3. Period) |
17 November |
17 November |
| Temporary Tax Return (4. Period) |
17 February |
17 February |
| Monthly Withholding Tax Return |
Until the close of play of 26th day of continuous month |
Until the close of play of 26th day of the month of declaration |
| Quarterly Withholding Tax Return |
Until the close of play of 26th day of January - April - July and October |
Until the close of play of 26th day of the month of declaration |
| Value Added Tax Return |
Until the close of play of 26th day of continuous month |
Until the close of play of 26th day of the month of declaration |
Social Security Premiums
(4/A-4/B) |
Until the close of play of 23th day of continuous month |
Until the last workday of every month |
