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Notice regarding amendment to the Income Tax Act

Change of duties of parties that pay tax effective as of 1 January 2011

We would like to draw attention to the following changes of duties of parties that pay tax, which take effect as of 1 January 2011 but apply retroactively to the previous year: 

  • the annual 2010 withholding tax settlement must be filed by 30 April 2011;
  • the annual 2010 employment income tax settlement must be filed by 28 February 2011; if filed electronically, the deadline is extended until 20 March 2011.

For the first time, the Code of Tax Procedure provides for the filing of a supplementary settlement in respect of a 2010 settlement. The supplementary settlement cannot be filed for 2009 or any earlier taxation period.

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