The income tax return filing period for individual income and
earnings for the 2013 calendar year started on 1 March 2014.
Between 1-25 March 2014, taxpayers should submit their tax
returns for business profits, agricultural profits, salaries and
wages, income from independent personal services, income from
immovable property and rights (rental income), income from movable
property (income from capital investments) and other income and
earnings without considering the source of the income collected in
the 2013 calendar year. The amount assessed in March is payable in
two equal instalments in March and July.
Taxpayers who are subject to actual basis income tax are
required to submit tax returns even if they don't generate an
income. Taxpayers are obligated to submit income tax returns for
their income from immovable property and rights, income from
movable property, salaries and wages and other income and earnings
without considering the source of income if the
