The tax authority has issued a regulation entitled “Regulation SNAT/2016/0098” and it was published and entered into force on 8th November 2016. It creates the 2017 tax calendar for special taxpayers, listing the due dates for the tax returns filing and submitting of withholding taxes in 2017, and expecting the traditionally due dates of income tax returns. On the basis of Regulation No. 685 of 8 February 2007, the tax authority may assign legal entities and individuals above certain gross income thresholds or engaged in specific economic activities as special taxpayers.
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