On 22 December 2020, the Government Officially published a Resolution No. NAC-DGERCGC20-00000071 to describe the rules for income tax payments voluntarily instead of mandatory advance income tax payments. The Tax reform law 2020 repealed this mandatory advance tax payments. According to the new Resolution, individuals, companies, branches, and permanent establishments may make a voluntary advance income tax payment equal to 50% of the income tax liability in the previous year. Also, this payments may be made anytime from the month after the submission of the income tax return up to 31 December of the respective year.
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