Filing payroll tax returns and paying payroll tax
When you are under the obligation to act as a withholding agent you must file payroll tax returns. You must file the returns in time and pay the payroll tax in time.
The payroll tax return consists of a collective section and an employee's section. When you file a return you submit the following information to the Tax and Customs Administration:
- employee's details
These consist of the detailed information for each income relationship.
- collective details
These consist of:
The Tax and Customs Administration uses these details for purposes including the award of benefits and the pre-completed income tax returns. Consequently, it is extremely important that the details are up to date, correct and complete. For this reason you must always adjust or supplement any misstatements or shortcomings in a payroll tax return (see also: Inspection and adjustment of returns).
More information about the following issues is available here: