TAX CALENDAR January 2017
Until January 10:
PITA
Issuance of employers provide workers / employees of a certificate of employment income under Art. 45, para. 2 pt. 1, 2 and 3 of the Personal Income Tax Act (form № 2) acquired during the year taxable income and withholding tax during the year for income from employment relationships within the meaning of § 1, p. 26 b. “And” PITA, and when employers are the main employers in employment of persons at 31 December of the previous year.
CITA
1. Declaring the bets and tax by organizers of gambling operators and telephone or other electronic communications service held in the previous month gambling games where the stakes for participation by the price of telephone or other electronic communications service. Introduction of this tax from telephone operators or other electronic communications service.
Until January 14:
VAT
1. Submission of VAT return VAT, together with ledgers and payment of VAT due for the tax period – December of the previous year.
2. Submission of VIES-declaration by a registered person who carried out intra-Community supplies, supplies as an intermediary in a triangular operation (except for an advance payment (wholly or partially) by the intermediary in a triangular operation) or the supply of services under Art. 21, para. 2 of the VAT (including advance payments received) the place of performance on the territory of another Member State for the tax period – December of the previous year.
ZSVTS
Filing pursuant to Art. 11, para. 1 ZSVTS Intrastat declarations – arrivals / dispatches for the month of December 2016
Submission under Article 10, para. 1 ZSVTS Notification of non-submission of monthly returns for December 2016
Until January 15:
CITA
Declaration and payment of tax for the fourth quarter of the previous year on gambling activity of games with slot machines and games in a casino.
Decree № H-18 13.12.2006
1. Submission of data from the manufacturer / importer of fiscal devices to read the fiscal memory in December last year.
2. Submission of data service company of the fiscal devices issued registration certificates for cash registers, interrupt and start servicing, as well as received notifications of loss, damage or destruction of the registration certificate of the fiscal device in December of previous year.
Until 20th January:
VAT
Registered person under Art. 154 or art. 156 VAT submit a VAT return for the supply of telecommunications services, radio and television broadcasting or services electronically, for which recipients are non-taxable persons who are established, domiciled or habitually resident in a Member State of the previous calendar quarter and paid the tax due.
ZSVTS
Lodging according to article 11 par. 2 ZSVTS Intrastat declarations – arrivals / dispatches for the month of December 2016 for newly registered Intrastat operators with a current liability.
Until January 25:
PITA
1. Submission by the employer to advance tax withheld in December of the previous year income from employment.
2. Submission by the employer to advance tax determined in accordance with Art. 42, para. 6 of PITA on the gross amount of partial payments under employment contracts made in December last year when the full amount of accrued employer gainfully employed for this month is not paid until 25 January.
Until January 30
LTFA
Filing a declaration under Art. 61r, para. 5 LTFA for charging tourist tax for the preceding calendar year
CITA
Declaration and payment due for the fourth quarter of the previous year withholding taxes by CITA.
PITA
1. Declaring and payment due for the fourth quarter of the previous year final taxes accrued / paid Income under Chapter Six of PITA.
2. Commercial banks and branches of foreign banks in the country declare and pay the final tax under Art. 38, para. 13 of PITA income from interest on bank accounts of local individuals, acquired in the month. December of the previous year.
3. Declaration and payment of advance tax under Art. 43, para. 4, Art. 44, para. 4 and art. 44a of PITA withheld by businesses and self employed income, acquired by individuals in the fourth quarter of the previous fiscal year, where the person acquiring income writing has declared to the employer or self-insured person – payer of the income that it wishes withholding tax on such income.
4. Calculation of annual tax and annual tax rate for income from employment by employers at 31 December of the previous year mainly employers employment and granting them a sample of a certificate of income from employment rightness