Due dates for filing returns and paying income tax

Monthly tax returns GPM313 are submitted after the end of the month, by the 15th of the following month. Annual tax returns GPM313 are submitted after the end of the year, by 15 February of the following year. 
The general due dates for the payment of PIT on class A income are listed in the following: 

  • PIT withheld on class A income payments made before the 15th day of the month must be paid to the budget by the 15th of the same month; 
  • PIT withheld on class A income payments made after the 15th day of the month must be paid to the budget by the last day of the same month. 

The exception to the due dates for the payment of PIT applies only where wages are paid in instalments