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DUE DATE FOR FILING |
DUE DATE FOR PAYMENT |
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For commercial earnings determined in the simple manner |
Until 25th of February |
In two equal installments: in February and June |
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For any other income tax return |
Until 25th of March |
In two equal installments: in March and July |
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Between 1st - 25th of April |
Until end of April |
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(For the taxpayers with a special tax year, between 1st - 25th of the fourth month following the end of tax year) |
Until end of the month during which the filing is made |
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Ist Period (January-March) |
Until 14th of May |
Until 17th of May |
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IInd Period
(April-June) |
Until 14th of August |
Until 17th of August |
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IIIrd Period (July-September) |
Until 14th of November |
Until 17th of November |
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IVth Period (October-December) |
Until 14th of February |
Until 17th of February |
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Monthly |
Until 23th of the following month |
Until 26th of the following month |
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Quarterly |
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Ist Period (January-March) |
Until 23th of April |
Until 26th of April |
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IInd Period
(April-June) |
Until 23th of July |
Until 26th of July |
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IIIrd Period (July-September) |
Until 23th of October |
Until 26th of October |
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IVth Period (October-December) |
Until 23th of January |
Until 26th of January |
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Withholding According to CITC Art.24 |
Until 23th of the following month |
Until 26th of the following month |
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Until 23th of the following month |
Until 26th of the following month |
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Until 24th of the following month |
Until 26th of the following month |
