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Personal taxes

机译：个人所得税

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摘要

Individuals pay tax on a monthly basis either via withholding from salaries or via advance payment for the self-employed. All residents subject to income tax must prepare a final annual tax return. This results in either a payment of additional tax obligations or a refund of overpayments. This annual report, called the income-tax statement, is due between March 1st and April 30th of the following year. Disbursements of any refunds begin in the following June but can be delayed until year-end. The fiscal year follows the calendar year.
机译：通过个人每月纳税扣工资或通过预付款自由职业者。所得税必须准备一份最终的年度税收回报。额外的纳税义务或退款多付的钱。所得税的声明中,预计3月1日之间和第二年的4月30日。支付的任何退款的开始在6月,但可以推迟到年底。财政年度按年度进行。

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