Key points: The withholding agent is anyone who makes payments subject to withholding, and is liable for the amount even if they do not withhold it. Rates….Read More

Key points: The personal status declaration is signed by the employee and the employer before any tax deductions are applied to the gross salary. It is submitted to a maximum of one….Read More

Key points: Legal audit is mandatory for public interest entities and for entities that meet two of the three criteria, for two consecutive years. The criteria are….Read More

Update, October 30, 2026 The figures below apply until December 31, 2026. By Decree No. 822, dated October 28, 2026, published in the Official Gazette No. 233, the limit….Read More

Key points: Annual leave is no fewer than 22 working days per work year, according to Article 92, paragraph 2, of the Labor Code,...Read More

Key points: A review of tax installments is required from the regional tax directorate when the calculated installment does not match the actual course of the year. Preliminary installments….Read More

Key points: Personal income tax has three rates, 0%, 15% and 23%, and each is triggered by a different condition. With gross revenue….Read More

Pursuant to the new “Income Tax” law, all taxpayers who provide professional services, according to DCM No. 753, dated 12.20.2023, must...Read More

Key points: Law No. 4/2024 does not introduce new rules on its own; it ratifies Normative Act No. 7 of December 14, 2023. The Normative Act amended Law No. 29/2023….Read More

Key points: In February 2024, the Tax Authority sent personalized letters to taxpayers with professional services, as part of a change that taxed them at 15% (change….Read More