Extension for changes in Q9 until April 12 (instead of March 31) gives an amendment submitted to Parliament by the Ministry of Finance.

E9 must be completed and submitted by those taxpayers who acquired real estate in 2022 by purchase, gift-give or inheritance, those who transferred real estate by sale, gift or paternity and those who have undergone other types of changes, such as, for example, an increase in area of their facilities by revealing forgotten square meters.

Also, with the same amendment, a 3% discount is provided to those individuals who make a lump sum payment by July 31 of the total amount received as a result of filing a tax return.

It is even envisaged that the tax will be paid in eight monthly installments, the first of which will be paid at the end of July 2023, and the last at the end of February 2024.

In particular, it is provided:

• Payment of income tax for legal entities and legal entities on income for the 2022 tax year, with the exception of legal entities and legal entities that have been liquidated or are in the process of liquidation, is carried out in eight (8) equal monthly payments, of which the first is paid before the last business day next month from the deadline for filing the declaration, pursuant to paragraph 2 of Article 68, and the remaining seven (7) until the last business day of the next seven (7) months.
• The payment of personal income tax for the 2022 tax year is made in eight (8) equal monthly payments, of which the first is paid before July 31, 2023, and each subsequent one – before the last working day of the next seven (7) months. Payment of the tax determined by the declarations of taxpayers participating in legal entities and legal entities maintaining applographic books is made in six (6) equal monthly payments, the first of which is paid before the last working day of September. 2023 and each of the next five (5) months until the last business day.
• When paying the tax due on the basis of a timely declaration, at a time until July 31, 2023, a discount of three percent (3%) of the total amount of tax and the debt confirmed by it is provided. This does not apply to individuals who are subject to alternative income taxation under Section 5B.