The filing of tax return is based on self-assessment. The tax authority prepares a plan for the tax return of private individuals who are not entrepreneurs on the basis of the available data. This plan becomes final if the private individual accepts it or he/she does not file the tax return in any other way.
Employers and payers are obliged to deduct taxes and/or tax advances from wages and other payments. Private individuals are obliged to pay income tax and/or income tax advances themselves if their income is from sources other than payers or employers.
Private individuals must file their annual tax returns by the 22 May, 2018, private individuals required to pay VAT and individual entrepreneurs must file by the 25 February, 2018. The possible outstanding taxes are also to be paid by these dates, taking the already withheld tax and paid tax advance into consideration.
The obligation to file a tax return must be performed on the ‘SZJA form of the current year –in the case of income for the year 2017 on 17SZJA form.