Personal Income Taxpayer

7.1 Who is considered a taxpayer?

A personal income taxpayer is any natural person, including individuals, sole proprietors, and self-employed persons, who are required to declare and pay personal income tax.

7.2 What does personal income tax include?

Personal income tax includes:

• Tax on employment income of individuals.
• Tax on income from the business of sole proprietors and self-employed individuals.
• Tax on income from investment.

7.3 Tax on income from gifts, inheritance, and games of chance

Natural persons are also subject to tax on income from gifts, inheritance, and games of chance, although these categories of income are treated separately in Chapter VI of the law.