Proper Documentation for the Eight Tax Submissions

Documents proving a donation, for which relief will be used. Documents from the banking institution, certifying payments made and indicated amount of the interest on a mortgage loan, for which they will use relief.

Other documents certifying the use of tax relief

When declaring income from abroad, certificates for the amount of tax paid abroad and compulsory social security contributions issued by the competent authorities of the other state shall be attached. For self-insured persons, documents certifying the personal insurance contributions and health contributions are also attached.

  • The annual tax returns are submitted to the Territorial Directorate of the National Revenue Agency at a permanent address by April 30 of the year following the acquisition of the income. But since this year April 30 is part of the Easter holidays, the last date for submitting declarations is May 3. You can make the submission in person in the TD of the NRA, electronically, by electronic signature, electronically, with the presence of the runway (personal identification code, which anyone can receive from the TD of the NRA), as well as by mail with a return receipt. In the larger cities of the country declarations are also accepted on the spot in the post office, against an incoming number.

What income is taxable?

You do not have to pay tax on all income received before the previous year. Therefore, we will tell you specifically, for those who are subject to taxation and for whom you must file a declaration.

All incomes received from economic activity as a sole trader or from other economic activity, agricultural producers, tobacco producers, royalties and licenses, free professions, lawyers, notaries, insurance agents, non-employment relations, such as agency and civil contracts, are taxable. You have to estimate tax refund with the right online tax calculator.

  • Sale of inventions, works of science, culture and art, etc.
  • Income from rent or other remunerative provision for use of rights or property.
  • Incomes acquired in compensations for lost profits, penalties, monetary and material rewards, interests, dividends, etc.
  • Income subject to patent tax.
  • Income acquired from a source abroad from dividends, liquidation shares and taxable income.
  • Amounts received from life insurance or from a voluntary pension fund (if tax reliefs have been used over the years) and interest income.

In addition to acquired income, individuals should file Annual tax returns in the presence of received or provided cash loans, when the total outstanding part of received or provided cash loans during the tax year exceeds $ 10,000 or the total amount outstanding at the end of the tax year or cash loans granted during the reporting year and during the previous 5 tax years, exceeds $ 40,000. When declaring loans received by individuals, those received from credit institutions shall not be included.


In the next part of the material we will tell you which incomes are not subject to declaration and taxation, what tax reliefs you can use, as well as the terms and procedure for repayment by prescription.