DATE

OBLIGATION

FORM

PENALTY NOTES

30 April

Submission of tax return by employee

Submission of employer’s return

I.R.1

I.R.7

1,4,10

30 June

Payment of special contribution for
defence for the first six months of
the year

Submission of tax return by self-employed not preparing audited
financial statements

I.R.601

I.R.1

2

1,4,10,13

01 August

Submission of  Temporary Tax
Assessment for the current year

Payment of first installment of
provisional Tax for the year

Payment of the balance of tax for the
previous year under the self-assessment
method.

I.R.6

3

3

4

30 September

Payment of the second installment of tax based on the Temporary Tax
Assessment

Payment of Immovable Property Tax

3

8

31 December

Submission of previous year’s accounts
and tax returns (companies and
self- employed preparing audited
financial statements)
-Companies
-Self employed

Payment of third and last installment
for the Temporary Tax Assessment

Payment of second installment of special
contribution for defence  for the last six
months of the year

Submission of revised temporary tax
assessment for the current year if
necessary

I.R.4
I.R.1

I.R.601

I.R.6

1,4,10,13
1,4,10,13

3

2

3

By the end of the next month

Payment of Social Insurance for the
previous month

Contribution to the Defence Fund
withheld from dividends and
interests Payment of tax deducted
from employees salary (P.A.Y.E)

I.R.601
I.R.61

9

2
5

By the 10th of the 2nd month
after the end of the VAT period

Submission of VAT return and
payment VAT due

Submission of VIES

VAT 4

VIES1

6,7

11

By the 10th of the next month
after the end of the period

Submission of Intrastat

INTRASTAT
1.1

12