The Tax Administration has issued a decision determining the dates of payment of income tax (PPD) for the fiscal year 2023 for special taxpayers and taxpayers of the Simplified regime for entrepreneurs and popular trades entrepreneurs and popular trades.

As determined by the regulations, special taxpayers shall present and pay their returns, value added tax (VAT, withholding tax and special consumption tax (ICE); foreign exchange outflow tax (ISD) and annex of the international movement of currency (MID).

From 2027, if you sell real estate, you pay income tax, the deletion of articles in the tax reform “did not correct the structural problem”

While special taxpayers subject to Rimpe will report and pay according to the ninth digit of their unique register of taxpayers (RUC) of the respective expiry month. Deadlines start in March and extend until May.

Rimpe taxpayers report and pay IR annually according to the following terms, type of entity and regime:

Rimpe entrepreneur – natural person

If it is the ninth digit Expiry date (up-to-date)
1 March 10
2 March 12
3 March 14
4 March 16
5 March 18
6 March 20
7 March 22
8 March 24
9 March 26
0 March 28

Rimpe entrepreneur – company

If it is the ninth digit Expiry date (up-to-date)
1 April 10
2 April 12
3 April 14
4 April 16
5 April 18
6 April 20
7 April 22
8 April 24
9 April 26
0 April 28

Popular business breaks – natural person

If it is the ninth digit Expiry date (up-to-date)
1 May 10
2 May 12
3 May 14
4 May 16
5 May 18
6 May 20
7 May 22
8 May 24
9 May 26
0 May 28

According to the regulations, applications must be submitted compulsorily, even if no income or tax credit values ​​were recorded during the annual fiscal period.

Taxpayers must note that when the expiry date coincides with a statutory holiday or a national or local holiday, it will be moved to the next business day, unless for carryover purposes the expiry date corresponds to the following month, in which case this rule will not apply, and the validity period must be moved to the last working day of the month of expiration, the decision explains.