SELF-EMPLOYED REGISTRATION (CHAPTER 3) – BUSINESS ACTIVITY MAIN & REGULAR TAX DECLARATIONS DURING THE YEAR
TAX FORM 115
It gets paid every quarter, and it means tax taken at source by the business owner on behalf of the unit owner if business is run from rented premises not belonging to the business owner but to a different party.
This tax form can not get submitted nul since the business owner is always obliged to pay the tax supposed to be taken at source from the rental payments made to the owner. However, and under special circumstances, it might be submitted nul in one or few particular quarters in the year (i.e. free-of-rent periods given by the owner to the business from starting period for refurbishment, …).
Annual informative tax declaration associated to this tax declaration is TAX FORM 180, and it gets presented together with the forth quarter declarations in January to the following year. It lists particularly and individually each unit owner total invoice received during the year, and its corresponding yearly amount being taxed at source.
Leave a Reply