Salaries Tax
- Group 1 taxpayers who have worked for more than 1 employer, and Group 2 taxpayers who have or do not have organized accounts, must submit the “Salaries Tax – Income Declaration – Form M/5”.
- Employers must submit the “Name List of Employees / Casual Workers – Form M3/M4”.
- Employers could submit the application for the selection of pre-payment regime, in written form.
- Employers must pay the Salaries Tax withheld from or prepaid by their employees from the previous quarter, within the first 15 days of this month.
Property Tax
- Taxpayers could submit the “Maintenance and Management Fee – Form M/7”.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Stamp Duty
- Credit institutions must submit the payment form regarding the taxable bank transactions occurred during the previous year.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Business Registration Tax
- Business Registration Tax for year 2012 is exempted.
Profits Tax
- Group B Taxpayers must submit the “Profits Tax – Income Declaration – Group B Taxpayers – Form M/1”.
Salaries Tax
- Group 1 taxpayers who have worked for more than 1 employer, and Group 2 taxpayers who have or do not have organized accounts, must submit the “Salaries Tax – Income Declaration – Form M/5”.
- Employers must submit the “Name List of Employees / Casual Workers – Form M3/M4”.
- Employers could submit the application for the selection of pre-payment regime, in written form.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Stamp Duty
- Credit institutions must submit the payment form regarding the taxable bank transactions occurred during the previous year.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Business Registration Tax
- Business Registration Tax for year 2012 is exempted.
Profits Tax
- Group B Taxpayers must submit the “Profits Tax – Income Declaration – Group B Taxpayers – Form M/1”.
Salaries Tax
- Group 2 Taxpayers who have organized accounts must submit the “Salaries Tax – Income Declaration – Form M/5”.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Stamp Duty
- Credit institutions must submit the payment form regarding the taxable bank transactions occurred during the previous year.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Profits Tax
- Group A Taxpayers must submit the “Profits Tax – Income Declaration – Group A Taxpayers – Form M/1”.
Salaries Tax
- Employers must pay the Salaries Tax withheld from or prepaid by their employees from the previous quarter, within the first 15 days of this month.
- Group 2 Taxpayers who have organized accounting must submit the “Salaries Tax – Income Declaration – Form M/5” not later than 15th April.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Stamp Duty
- Credit institutions must submit the payment form regarding the taxable bank transactions occurred during the previous year.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Profits Tax
- Group A Taxpayers who have organized accounts must submit the “Profits Tax – Income Declaration – Group A Taxpayers – Form M/1”.
Land Rental
- Taxpayers must pay any Land Rent due.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Stamp Duty
- Credit institutions must submit the payment form regarding the taxable bank transactions occurred during the previous year.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Profits Tax
- Group A Taxpayers who have organized accounts must submit the “Profits Tax – Income Declaration – Group A Taxpayers – Form M/1”.
Property Tax
- Taxpayers must pay any Property Tax due.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services during the previous month, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Salaries Tax
- Employers must pay the Salaries Tax withheld from or prepaid by their employees from the previous quarter, within the first 15 days of this month.
Property Tax
- Taxpayers must pay any Property Tax due.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Property Tax
- Taxpayers must pay any Property Tax due.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Profits Tax
- Taxpayers must pay Profits Tax due of the one-time payment or the first installment.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Salaries Tax
- Employers must pay the Salaries Tax withheld from or prepaid by their employees from the previous quarter, within the first 15 days of this month.
- Taxpayers must pay the tax due for their taxable income gained from the previous year, or the difference between the tax due and the tax withheld/prepaid in the previous year.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Profits Tax
- Taxpayers must pay Profits Tax due of the second installment.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
Profits Tax
- Taxpayers (either Natural Person or Legal Person who has organized accounts) should submit the “Declaration for Integration to Group A”, on or before 31st of December. If their business started in the last quarter of the year, then they should submit the declaration mentioned above on or before 31st of January of the following year.
Motor Vehicles Tax
- Taxpayers must submit the “Tax Return – Form M/4”, within 15 days from the occurrence of the taxable facts, to settle and pay the tax.
- Taxpayers must submit the “Notification of Commercial Operations not Directed to Consumers – Form M/7”, to declare new motor vehicles which were imported or acquired, transferred to the other economic participants, as well as assigned for own usage in the previous month.
Tourism Tax
- Taxpayers must submit the “Tax Return – Form M/7”, to declare the volume of sales or amount gained from providing services, and pay the tax. Taxpayers must submit the form mentioned above, even if there is no taxable transaction.
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