Updated : 12/2012
Individuals pay a flat rate of 25%.
Take into account any:
You must make 4 advance payments a year , each equivalent to a quarter of the total estimated tax.
You must file your annual return by 1 April (from 2012, returns must be filed between 1 March and 1 June).
Returns may be audited up to 3 years after the tax became payable.
If you disagree with your tax assessment, you can appeal to the tax office.
Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.
Check also what your EU rights are.
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