File and pay

Self-assessed taxes

• How to pay
• Late penalty charges
• Correcting errors
• Due dates
• Tax period
• Summary on tax payment status
• Refunds of self-assessed taxes
• Primary producers and creators of works of art
• Business is terminated or the tax period is changed

Tax prepayment

• How to make a prepayment
• The additional prepayment
• Supplementary prepayments
• How is the current year’s total of prepayments calculated?

Income Tax Returns

• e-File an application form for recalculation of prepayments
• Making corrections to e-filed income tax returns
• Form 6B in electronic format – limited liability companies; cooperative enterprises
• Tax return – the self-employed
• Tax return – general and limited partnerships

Annual Information Returns

• When to file?
• Making corrections to submitted annual information returns

Payments

• Refunds
• Using a refund for unpaid taxes
• Bank account numbers and reference numbers
• Using a payment for different taxes
• Making payments from other countries
• Interest and increase are added to taxes that are overdue
• Financial difficulties
• Certificate of paid taxes, certificate of tax debts

Reports on construction work

• Contract details
• Employee details
• How to make corrections to a construction report
• How to copy a construction report for a new report

Changed bank account ‒ Corporate taxpayers and the self-employed