Upon completion of filling-out your tax return, you can view the result of the settlement and then proceed to the final submission.

If the clearance result is:

1. Debit: print the “Administrative Tax Determination Deed” (in case of married couples, you should print two Administrative Determination Deeds) where you will find the debt identification, which you will use to pay the tax once or in three (3) equal bimonthly installments to credit institutions.

The deadline for payment of the first installment (if tax should be paid) is the last working day of July 2020 and the deadline for the following installments will be the last working day of September 2020 and November 2020 respectively.

2. Credit: In this case, a message will appear informing you about the obligation to disclose your bank account (IBAN No.) to IAPR.

3. Zero: No further action is required.

For married couples submitting a joint income tax return, a separate tax assessment is carried out and two tax determination deed are issued, one for ech spouse. Credit amounts of one spouse are not offset against debits of the other spouse, while in case that both spouses have credit amounts, these amounts are returned to each beneficiary separately.

In the latter case, the wife should disclose her bank account with her own credentials.

In case there is a joint bank account, it is possible for up to two (2) beneficiaries to declare it.

You should know that:

In cases where the verification of supporting documents submitted online is deemed necessary, the taxpayers are notified by message to present the necessary supporting documents to their Tax Office within five working days.

You should keep the supporting documents for possible future audit.