Who pays the tax under a civil contract?

Who pays the tax under a civil contract?

Question:
Hello!

If a company hires me to perform a service (preparation of project documentation) under a Civil Contract (as an individual), do I have to pay income tax myself after I receive a transfer to my bank account for the fee, or is it automatically deducted when the company transfers it?

Thanks in advance!

Answer:
Hello,
Every company is obliged to withhold the tax due by the individual when paying income to an individual and pay it instead. You are still obliged to file an annual tax return, in which you fill in the amount of your gross income, what tax was withheld from you, and what the net amount is. In principle, the company that paid you the income must have submitted to the NRA a report on the income paid to individuals and accordingly, if you fill out your declaration online (with a PIK issued by the NRA) this information will be loaded automatically, and you will only have to confirm it.
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