Annual tax declaration of a natural person

Annual tax declaration of a natural person  
 

Question:

My son worked for a civil contract in 2014 / is currently a student / The civil contract is dated 03.11.2014. The account for paid sums under Art. 45, para 4 of the Law on Taxation and Insurance Act is dated: 28.11.2014 The official note on the amount of the taxable income is dated 30.12.2014. with the income received for the 4th quarter of 2014. My question is: 1. Is it necessary to have a D6 filed by the company that hired it and by what date is it submitted for submission to the NRA? 2. Do we have to declare Statement 50 / APIA with Appendix 3? 3. He worked for 3 months as well under the labor contract as the employment contract was finally terminated - what document should we require from this employer for Dec.50 and in relation to the length of the insurance period, we would require the WP 2 and the completion of a labor book ?

Thanks for the opportunity you provide for consultations!

Answer:

Hello,

Hello, For 2014, your son must submit a declaration of taxable income received in 2014. For the income received under a civil contract, he must fill in Annex 3 to the declaration under Art. 50 of the APIA to fill in the data of the received official note under Art. . 45, para 4 of the Law on Income Taxation For the income received from work under a labor contract, he shall fill in Annex 1 to the declaration under Art. 50 of the APLL to fill in the data from an official note under Art. 45, para 2 of the TIDA with which he must obtain his / her employer. The filing of a declaration No. 6 on behalf of your son is done by submitting the Annual Tax Return under Art. 50 of the Social Insurance Act and concerns only if there are additional insurance contributions. For your son's paid wages in 2014, it is your employers' responsibility to file a return of 1 and figure 6 by the 25th of the month following the month of their charging.

Greetings.