Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect. It has been replaced by Law No. 29/2023. The content below is preserved for reference, but before you act, verify the current rule.
The Tax Administration, based on Article 30, “Prepayments,” paragraph 5 of Law No. 8438, dated December 28, 1998, “On Income Tax,” as amended, and Chapter 3.13, “Prepayments (Advances),” section 3.13.4 “Increase in monthly profit tax prepayment installments,” letter c, informs taxpayers that it is reviewing the profit tax prepayment installments for the November–December 2018 period.
The review process is carried out based on the economic activity data that the taxpayer has declared through VAT returns. The Tax Administration also takes into account data from third parties that have not been declared by the taxpayer.
This process, common in the work of the Tax Administration, aims to bring taxpayers' economic and fiscal performance into satisfactory parameters.
It is also carried out to help taxpayers balance their Income Tax payments at the conclusion of the annual financial statements, and to avoid creating liquidity problems.
The Tax Administration remains committed to accurately informing taxpayers of their rights and obligations and encourages them to voluntarily fulfill their tax obligations.
