TAX RETURN – INCOME TAX AND TAX BENEFITS
The income tax liability applies to every citizen who, in the taxable year (calendar year) 2017, achieves taxable income (i.e., revenue that is subject to tax and not exempt from tax) of more than 1 901.67 EUR.
Tax return and its types
A tax return type A is submitted by the taxpayer if he/she has only earned income from the dependent activity for the relevant taxable period, i.e. from employment on the basis of a employment contract or an agreement about the work performed outside of the employment relationship.
A tax return type B is provided by a taxpayer if during the relevant tax period he/she has also earned income from business, other self-employment activity, lease of real estate income, income from capital assets, or other income, such as income from non-cash winnings, from the sale of real estate, income from the payment of the unit certificate etc.