January

Note: When the last day of the period is in absentia, that day does not count and the period shall expire on the first working day.

Until January 10:

Law Tax Act Personal Income (LTAPI)

1. Submission by the employer or sponsor of advance tax withheld during the month of December 2010 for income from employment and income from other business of art. 29 of the income tax of individuals (LTAPI). 

Law the Corporate Income Tax (LCIT)

1. A declaration under the Corporate Income Tax (CIT) for the tax on gambling activities, lotteries, raffles and numerical lottery games Bingo and Keno.

Law on Statistics of intra-Community trade in goods (LSICTG)

Filing of Intrastat returns arrivals / dispatches of Law on Statistics of intra-Community trade in goods (LSICTG) for the month of December 2009

Until January 14:

LAW ON VALUE ADDED TAX (LVAT)

1. Submission of statement-declaration under the Law on Value Added Tax (LVAT), together with the accounting records and magnetic media and the introduction of VAT due for the tax period - December 2010.

2. Filing of VIES-recorded statement by a person who has committed an intra-Community supplies or supplies as an intermediary in a triangular transaction for the tax period - December of 2010.

Until January 15:

Law the Corporate Income Tax (LCIT)

1. Monthly advance payments for January to corporation tax under the Corporate Income Tax.

2. Import tax revenue for the month of December 2010 by budget entities

3. Import tax on the cost of the Corporate Income Tax (LCIT) for the month of December 2010: representation expenses related to operations; social costs provided in kind, costs associated with the operation of vehicles when they are implemented management activity.

4. Introduction of an alternative tax art.226, art.234 and art.241 of the Corporate Income Tax (LCIT) on revenue of ancillary and support activities under the Gambling Act, accrued during the month of December 2010

Ordinance № H-18 of 13.12.2006

1. Submission of technical data carrier by manufacturer / importer of fiscal devices to decipher fiscal memory in December 2010.

2. Submission of technical data bearer service by the name of fiscal devices issued registration certificates fiscal devices, interrupt and start of service, and received notices of loss, theft, destruction of the fiscal structure in December 2010.

Law Tax Act Personal Income(LTAPI)

1. Declaration and payment of final tax under Chapter Six of the Law on income tax individuals (LTAPI) for the fourth quarter of 2010, the person acquiring the income.

Until 20th January:

Law the Corporate Income Tax (LCIT)

1. Declaration made pledges and tax organizers of gambling and telephone and telecommunication operators conducted during the previous month gambling, where the value of the pledge is to participate in the increase in the price of telephone or other telecommunications link. Introduction of this tax on telephone and telecommunications operators.

LAW ON VALUE ADDED TAX (LVAT)

1. Person registered under Chapter Eighteen of the Law on Value Added Tax (LVAT) (taxation of supplies of services carried out electronically by persons not established in the community) made reference return for supplies of services carried out electronically during the previous calendar and submit quarterly tax due

Until January 31:

Law the Corporate Income Tax (LCIT)

1. Declaration and payment of withholding tax under the Corporate Income Tax Act (LCIT).

2. Import tax from operating activities of vessels for the month December 2010

Law Tax Act Personal Income(LTAPI)

1. Declaration and payment by the payer of income taxes for the final charged / paid income under Chapter Six of the Law on income tax individuals (PITA).

2. Submission by the employer to advance a tax determined in accordance with Art. 42, para. 6 of the income tax individuals (PITA) on the gross amount of partial payments of employment, if in December 2009 have made only partial payments.

3. Calculation of the annual tax base and determine the annual amount of tax on income from employment by employers, which at December 31, 2010 employers are mainly employed.

Local Taxes and fees (LLTF)

1. A declaration under Art. 61n LAW FOR LOCAL TAXES AND FEES (LLTF) for a final annual tax / patent / tax for 2010

2. Submission of the final year / patent / tax for the first quarter of 2010 persons who, on 31 January are paid in full the final annual (patent) tax, under certain circumstances declared, enjoy a discount of 5 per cent.

February

Note: When the last day of the period is in absentia, that day does not count and the period shall expire on the first working day.

By February 5:

Law Tax Act Personal Income (LTAPI)

1. Issuance of official notice under Art. 45, paragraph. 1 of the income tax of individuals (PITA) for employees, where the difference between the annual tax on income from employment and the advance is paid off / repaid by January 31, 2011

Until February 10:

Law Tax Act Personal Income(LTAPI)

1. Submission by the employer or sponsor of advance tax withheld during the month of January for income from employment, and income from other business of art. 29 of the income tax of individuals (PITA).

2. Introduction of a major employer in an employment contract to December 31, 2009 the tax withheld at the annual taxation of income from employment under Art. 49, para. 5 of the income tax individuals (PITA).

3. Using the 5 percent discount on paid until 10 February of the tax placing-in/transferring of the annual tax declaration under Art. 50 of the Law Tax Act Personal Income (LTAPI) for 2010 from those submitted the declaration in the same period.

Law the Corporate Income Tax (LCIT)

1. A declaration under the Corporate Income Tax (CIT) for the tax on gambling activities, lotteries, raffles and numerical lottery games Bingo and Keno.

Law on Statistics of intra-Community trade in goods (LSICTG)

Filing of Intrastat returns arrivals / dispatches of Law on Statistics of intra-Community trade in goods (LSICTG) for the month of January 2011

Until February 14:

LAW ON VALUE ADDED TAX (LVAT)

1. Submission of statement-declaration under the Law on Value Added Tax (LVAT), together with the accounting records and magnetic media and the introduction of VAT due for the tax period - January.

2. Filing of VIES-recorded statement by a person who has committed an intra-Community supplies or supplies as an intermediary in a triangular transaction for the tax period - January

Until February 15:

Law the Corporate Income Tax (LCIT)

1. Monthly advance payments for February for corporation tax under the Corporate Income Tax.

2. Import tax revenue for the month of January of the budget entities.

3. Import tax on the cost of the Corporate Income Tax (LCIT) for the month of January: entertainment expenses related to operations; social costs provided in kind, costs associated with the operation of vehicles when they are performed managerial activities.

4. Introduction of an alternative tax art.226, art.234 and art.241 of the Corporate Income Tax (LCIT) on revenue of ancillary and support activities under the Gambling Act, charged in January.

Ordinance № H-18 of 13.12.2006

1. Submission of technical data carrier by manufacturer / importer of fiscal devices to decipher fiscal memory in January

2. Submission of technical data bearer service by the name of fiscal devices issued registration certificates fiscal devices, interrupt and start of service, and received notices of loss, damage or destruction of registration certificate of the fiscal unit in January

Until 20th February:

Law the Corporate Income Tax (LCIT)

1. Declaration made pledges and tax organizers of gambling and telephone and telecommunication operators conducted during the previous month gambling, where the value of the pledge is to participate in the increase in the price of telephone or other telecommunications link. Introduction of this tax on telephone and telecommunications operators.

To 28 and February:

Law the Corporate Income Tax (LCIT)

1. Import tax at source under the Corporate Income Tax Act (LCIT).

2. Import tax on business by operation of ships for the month of January.

Law Tax Act Personal Income (LTAPI)

1. Submission by the payer of income taxes for the final charged / paid income under Chapter Six of the Law on income tax individuals (LTAPI).

2. Submission by the employer to advance a tax determined in accordance with Art. 42, paragraph 6 of the income tax individuals (LTAPI) on the gross amount of partial payments of employment, if in January made only partial payments.

Local Taxes and fees (LLTF)

1. A declaration under Art. 17, para. 1 of the Law on Local Taxes and fees (LLTF) of firms reporting a change in the value of property that occurred at 31.12 the previous year.

March

Note: When the last day of the period is in absentia, that day does not count and the period shall expire on the first working day.

Until March 10:

Law Tax Act Personal Income (LTAPI)

1. Submission by the employer or sponsor of advance tax withheld during the month of February for income from employment, and income from other business of art. 29 of the income tax of individuals (PITA).

Law the Corporate Income Tax (LCIT)

1. A declaration under the Corporate Income Tax (CIT) for the tax on gambling activities, lotteries, raffles and numerical lottery games Bingo and Keno.

Law on Statistics of intra-Community trade in goods (LSICTG)

Filing of Intrastat returns arrivals / dispatches of Law on Statistics of intra-Community trade in goods (LSICTG) for the month of February 2011

Until March 14:

LAW ON VALUE ADDED TAX (LVAT)

1. Submission of statement-declaration under the Law on Value Added Tax (LVAT), together with the accounting records and magnetic media and the introduction of VAT due for the tax period - the month of February.

2. Filing of VIES-recorded statement by a person who has committed an intra-Community supplies or supplies as an intermediary in a triangular transaction for the tax period - the month of February.

Until March 15:

Law the Corporate Income Tax (LCIT)

1. Monthly advance payments in March of corporation tax under the Corporate Income Tax.

2. Import tax revenue for the month of February of the budget entities.

3. Import tax on the cost of the Corporate Income Tax (CIT) for the month of February: entertainment expenses related to operations; social costs provided in kind, costs associated with the operation of vehicles when they are performed managerial activities.

4. Introduction of an alternative tax art.226, art.234 and art.241 of the Corporate Income Tax (CIT) on revenue of ancillary and support activities under the Gambling Act, charged in February.

Ordinance № H-18 of 13.12.2006

1. Submission of technical data carrier by manufacturer / importer of fiscal devices to decipher fiscal memory in February

2. Submission of technical data bearer service by the name of fiscal devices issued registration certificates fiscal devices, interrupt and start of service, and received notices of loss, damage or destruction of registration certificate of the fiscal structure in February

Until 20th March:

Law the Corporate Income Tax (LCIT)

1.Deklarirane of bets made and tax organizers of gambling and telephone and telecommunication operators conducted during the previous month gambling, where the value of the pledge is to participate in the increase in the price of telephone or other telecommunications link. Introduction of this tax on telephone and telecommunications operators.

Until March 31:

Law the Corporate Income Tax (LCIT)

1. Filing an annual tax declaration and payment of the annual corporate income tax for 2010

2. Filing of annual tax return for 2010 by budget entities and payment of tax on the adjustment of the monthly tax base.

3. Filing of annual tax return for 2010 by persons performing commercial maritime shipping, which for their operation of ships instead of corporate income tax is taxed on the activities of the operation of ships.

4. Import tax at source under the Corporate Income Tax Act (LCIT).

5. Import tax on business by operation of ships in February.

6. National cooperative unions accountable to the Ministry of Finance recruitment and earmarking seconded corporation tax.

Law Tax Act Personal Income (LTAPI)

1. Submission by the payer of income taxes for the final charged / paid income under Chapter Six of the Law on income tax individuals (LTAPI).

2. Submission by the employer to advance a tax determined in accordance with Art. 42, para. 6 of the income tax individuals (PITA) on the gross amount of partial payments of employment, if in February made only partial payments.

Law Local Taxes and fees (LLTF)

1. Payment of first installment of taxes on vehicles in 2011 Persons who have prepaid during that period for the entire tax year, enjoy a discount of 5 per cent.