NOTES ABOUT CHAPTER CODE – SUBSECTION WHEN PAYING PERSONAL INCOME TAX (PIT)

Chapter code when paying personal income tax:

• If managed by the Department of Taxation, enter code chapter 557 “Household, individual”;
• If managed by the Sub-Department of Taxation, enter code chapter 757 “Household, individual”.

 

Subsection code for paying personal income tax:

• Subsection 1001: Tax on income from wages and salaries
• Subsection 1003: Tax on income from production and business activities of individuals
• Subsection 1004: Tax on income from personal capital investment
• Subsection 1005: Tax on income from capital transfer
• Subsection 1006: Tax on income from the transfer of immovable property, inheritance and gift of immovable property
• Subsection 1007: Tax on income from winning prizes
• Subsection 1008: Taxes on income from royalties and franchises
• Subsection 1012: Tax on income from inheritances, gifts, other gifts other than immovable property
• Subsection 1014: Tax on income from house and premises rental services
• Subsection 1015: Tax on securities transfer (transfer of shares in joint stock companies)
• Subsection 1049: Other personal income tax