Key Tax Dates for December 2022 

By the end of December, the following taxes must be paid 

1. PAYE deducted from employee salaries of November. 

2. 2^nd instalment for the temporary tax for 2022 of legal entities, self-employed individuals and for employees who also have other income. In case the amount of the second instalment is the same as the amount of the first instalment the final payment date can be 31^st January 2023. In case of an amended temporary assessment the final date to amend and pay the temporary tax is 31^st December 2022. 

3. 2^nd instalment for defence tax and general health system on rents received in 2022. 

4. Payment of defence tax on deemed dividends, calculated on the 70% of the after-tax profits of legal entities, for the financial year 2020. The last payment date without any penalty, is 31^st January 2023.