Personal Assessments And Payments

Tax on employment income, which for resident or domiciled individuals is the second category tax and for other individuals is the flat 20% tax, is collected entirely by means of withholding and is a final tax on that income.

Taxpayers who have income subject to the complementary tax must file a return in April of the year following that in which the income was received or accrued and pay the tax at the same time. Basically, a self-assessment system applies. Independent consultants who are liable for complementary tax must pay each month an amount equal to 10% of the fees received in the previous month as a payment on their final liability. If the consultant's client is a company, however, the company must withhold this 10% tax.