The obligation to submit the annual application of income tax refers to all natural persons who during the tax period acquire:
• income from employment (earnings / pensions) by two or more employers simultaneously and/or,
• income from independent personal activities - self-employment (craftsmen, free occupations, farmers) and other people who base the income calculation on the business book evidence
• income obtained abroad
The above mentioned obligation also refers to natural persons who are required by the Tax administration office to pay the tax income additionally, and in case that the employer, payer of the receipt or the same tax payer did not calculate, suspend or pay the advance of tax income and surtax of income (Article 39 of the Income Tax Act – Official Gazzette n. 177/04 and 73/08). All other persons (who obtain salaries by one employer, other income, income that is calculated according to the decision of Tax administration office and other similar situations) can submit the application of income tax if they can obtain tax exemptions and refunds of the surplus paid income tax during the year 2009. The application of income tax has to include all the incomes obtained during the 2009.
The formular used for this purpose is called DOH and can be overtaken here. The deadline for submission of the application is the 1st of March, 2010 (Monday until 11:59 p.m.).
The annual application of income tax cannot be submitted by a taxpayer for:
• other income based on contribution refund
• income that is taxed in a lump-sum amount for the whole tax period
