TAX CALENDAR 2010

Tax Calendar 2010

JANUARY

Up to 10th January:

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in December 2009 by the employer or the assignor for employment relations and freelancer’s incomes under Art. 20 ITNPA

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

1. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for December 2009.

Up to 14th January:

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for December 2009

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for December 2009.

Up to 15-th January:

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for January under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for December 2009 by the Public-Financed Enterprises

3. Contributing The tax on expenses under CITA for December 2009, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

4. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in December 2009.

Provision N-18/13.12.2006, issued by Ministry of Finance

1. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in December 2009.

2. Filing information on a magnetic or optical data storage by a contractor that serves fiscal devices regarding the certificates of registration of fiscal devices and about stopping and starting of the service, also concerning the received notifications for losing, theft or destroying of the fiscal device in December 2009.

Income Taxes on Natural Persons Act (ITNPA)

1. Filing and contributing of final taxes under Part 6 of ITNPA for the fourth quarter

Up to 20th January:

Corporate Income Tax Act (CITA)

1. Filing the value of the bets taken for each game and the respective tax by the managers of gambling, chance games and phone and telecom operators concerning the carried out in the month before the current month chance games with such value of the participation bet that increase the price of a phone and telecom connection. Contributing of this tax by the phone and telecom operators

Value Added Tax Act (VATA)

1. Filing a VAT return for supplies on on-line services for the quarter before the current one and contributing the VAT by a registered person under the rules of Part 18th of VATA (for supplies of services, carried out in on-line way by persons who are out of the EU)

Up to 31st January:

Corporate Income Tax Act (CITA)

1. Filing and contributing the withheld at source tax under CITA

2. Contributing the tax upon per ship for December 2009

Income Taxes on Natural Persons Act (ITNPA)

1. Filing and contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

2. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if within 2009 are contributed just particular payments.

3. Re-valuation of the annual tax basis and defining of an annual tax rate concerning the employment incomes by the employers who until 31 December 2009 were doing work at a basis employment relation.

Local Taxes and Fees Act (LTFA)

1. Filing and contributing the a declaration under Art.61 n LTFA concerning the taxation of final annual royalty tax.

2. Contributing of the royalty tax for the first quarter of 2010. The persons who pay up to 31 January the full size of the royalty tax defined under the rules of the declared conditions may use a discount at the rate of 5 %.

FEBRUARY

Up to 5-th February

Income Taxes on Natural Persons Act (ITNPA)

1. Issuing of a memorandum under Art. 45, para.1 of ITNPA to the employees if the difference between the annual tax and the advance payments is not deducted and contributed until 31.01.2010.

Up to 10-th February

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in January 2010 by the employer or the assignor for employment relations and freelancer’s incomes under Art. 29 ITNPA

2. Using a discount at the rate of 5% upon the contributed until 10 February part of the remained tax for contribution under the rules of Art.49, para.5 ITNPA

3. Using a discount at the rate of 5% upon the contributed until 10 February part of the remained tax to the annual tax return under Art.50 ITNPA for 2009 by persons who had declared the tax return in a such term

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

1. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for January 2010.

Up to 14th February:

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for January 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for January 2010.

Up to 15-th February:

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for February 2010 under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for January

3. 2010 by the Public-Financed Enterprises

4. Contributing The tax on expenses under CITA for January 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

5. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in January 2010.

Provision N-18/13.12.2006, issued by Ministry of Finance

3. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in January 2010.

4. Filing information on a magnetic or optical data storage by a contractor that serves fiscal devices regarding the certificates of registration of fiscal devices and about stopping and starting of the service, also concerning the received notifications for losing, theft or destroying of the fiscal device in January 2010.

Up to 20th February:

Corporate Income Tax Act (CITA)

2. Filing the value of the bets taken for each game and the respective tax by the managers of gambling, chance games and phone and telecom operators concerning the carried out in the month before the current month chance games with such value of the participation bet that increase the price of a phone and telecom connection. Contributing of this tax by the phone and telecom operators

Value Added Tax Act (VATA)

2. Filing a VAT return for supplies on on-line services for the quarter before the current one and contributing the VAT by a registered person under the rules of Part 18th of VATA (for supplies of services, carried out in on-line way by persons who are out of the EU)

Up to 28th February:

Corporate Income Tax Act (CITA)

1. Contribution of the taxes withheld at source under CITA

2. Contribution of the tax per ship for January 2010.

Income Taxes on Natural Persons Act (ITNPA)

4. Filing and contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

5. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in January are contributed just particular payments.

Local Taxes and Fees Act (LTFA)

1. Filing a declaration under Art. 17, para 1 LTFA by the entities in case there is changing of the history value of the real estate, that has been appeared up to 31.December 2009.

MARCH

Up to 10th March:

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in February 2010 by the employer or the assignor for employment relations and freelancer’s incomes under Art. 29 ITNPA

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

2. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for February 2010.

Up to 14th March:

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for February 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for February 2010.

Up to 15-th March:

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for March 2010 under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for February

2010 by the Public-Financed Enterprises

3. Contributing The tax on expenses under CITA for February 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

4. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in February 2010.

Provision N-18/13.12.2006, issued by Ministry of Finance

1. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in February 2010.

Up to 20th March:

Corporate Income Tax Act (CITA)

Up to 31st March

Corporate Income Tax Act (CITA)

1. Filing an Annual Tax Return and contribution the payable annual corporate income tax for 2009.

2. Filing an Annual Tax return for 2009 by the Public – Financed Enterprises and contribution the tax related the correction of the monthly tax basis

3. Filing the Annual Tax Return for 2009 by the persons that accomplish shipping with trade ships.

4. Contribution of the taxes withhold of source under CITA

5. Contribution of the tax per ship for February 2010.

6. Reporting the object directions of the remised tax by the National Co-operative Unions to the Ministry of Finance

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

2. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in February are contributed just particular payments.

Local Taxes and Fees Act (LTFA)

1. Payment of the first contribution of the tax upon the vehicles for 2010. If the taxable persons have been paid in advance in this term all the amount of the tax for all the year have got a discount at the rate of 5%.

APRIL

Up to 10th April

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in March 2010 by the employer or the assignor for employment relations and freelancer’s incomes under Art. 29 ITNPA

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

1. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for March 2010.

Up to 14th April

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for March 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for March 2010.

Up to 15th April

Income Taxes on Natural Persons Act (ITNPA)

1. Contribution of the advance tax on the first quarter of 2010 by persons received incomes from economic activity under Art.29 ITNPA when the payer of the income has not a due to deduct and contribute the tax and incomes from lease or other rental contracted relations concerning rights and properties.

2. Filing and contribution of the final taxes for the first quarter of 2010 by the receiver of the income.

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for April 2010 under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for March

2010 by the Public-Financed Enterprises

3. Quarterly advanced contributions under CITA

4. Contributing The tax on expenses under CITA for March 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

5. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in March 2010.

Provision N-18/13.12.2006, issued by Ministry of Finance

3. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in March 2010.

Up to 20th April

Corporate Income Tax Act (CITA)

Value Added Tax Act (VATA)

1. Filing a return for the supplies, carried out in on-line way for the quarter before this quarter and contribution the respective tax by registered persons under Chapter 18th of the VATA concerning the taxation of services, provided in an on-line way by persons outside the European Community

Up to 30th April

Local Taxes and Fees Act (LTFA)

1. Contributing the royalty tax for the second quarter of 2010.

2. Payment of the first contribution of the tax on real estates and the fee for disposal of household waste. There is a discount at the rate of 5% if the taxable persons who paid in advance the total amount of the annual tax for all the year.

Corporate Income Tax Act (CITA)

1. Filing and contributing the taxes withhold at source under the rules of CITA

2. Contributing the tax upon per ship for March 2010.

Income Taxes on Natural Persons Act (ITNPA)

1. Filing the Annual Return under Art.50 ITNPA for incomes received by natural persons in 2009 and contributing the respective tax. There is a discount at the rate of 5% if the pointed natural persons file their annual return on-line in this term.

2. Filing and contributing of the final taxes under Part 6 of ITNPA upon the accrued / paid incomes.

3. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in March are contributed just particular payments.

4. Filing a Statement under Art.73 ITNPA for paid incomes to natural persons in 2009.

MAY

Up to 10th May

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in April 2010 by the employer or the assignor for employment relations and freelancer’s incomes under Art. 29 ITNPA

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

1. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for April 2010.

Up to 14th May

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for April 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for April 2010.

Up to 15th May

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for May 2010 under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for April

2010 by the Public-Financed Enterprises

3. Contributing The tax on expenses under CITA for April 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

4. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in April 2010.

Provision N-18/13.12.2006, issued by Ministry of Finance

1. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in April 2010.

Up to 20th May

Corporate Income Tax Act (CITA)

Up to 31st May

Corporate Income Tax Act (CITA)

1. Contribution of the taxes withheld at source under CITA

2. Contribution of the tax per ship for April 2010.

Income Taxes on Natural Persons Act (ITNPA)

6. Filing and contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

7. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in April are contributed just particular payments.

JUNE

Up to 10th June

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in May 2010 by the employer or the assignor for employment relations and freelancer’s incomes under Art. 29 ITNPA

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

1. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for May 2010.

Up to 14th June

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for May 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for May 2010.

Up to 15th June

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for June 2010 under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for May

2010 by the Public-Financed Enterprises

3. Contributing The tax on expenses under CITA for May 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

4. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in May 2010.

Provision N-18/13.12.2006, issued by Ministry of Finance

1. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in May 2010.

Up to 20th June

Corporate Income Tax Act (CITA)

Up to 30th June

Corporate Income Tax Act (CITA)

1. Contribution of the taxes withheld at source under CITA

2. Contribution of the tax per ship for May 2010.

Income Taxes on Natural Persons Act (ITNPA)

1. Filing and contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

2. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in May are contributed just particular payments.

Local Taxes and Fees Act (LTFA)

1. Payment of the second contribution of the tax on real estates and the fee for disposal of household waste.

2. Filing the return under Art. 14 LTFA for the acquired by the companies real estates or other property rights of using. Until 01.01.2010.

JULY

Up to 10th July

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in July 2010 by the employer or the assignor for employment relations and freelancer’s incomes under Art. 29 ITNPA

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

1. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for June 2010.

Up to 14th July

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for May 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for May 2010.

Up to 15th July

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for July 2010 under CITA

2. Quarterly advanced contribution under CITA

3. Contributing the Tax on Public – Financed Enterprise’ Income for June

2010 by the Public-Financed Enterprises

4. Contributing The tax on expenses under CITA for June 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

5. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in June 2010.

Income Taxes on Natural Persons Act (ITNPA)

1. Contribution of the advance tax on the second quarter of 2010 by persons received incomes from economic activity under Art.29 ITNPA when the payer of the income has not a due to deduct and contribute the tax and incomes from lease or other rental contracted relations concerning rights and properties.

3. Filing and contribution of the final taxes for the second quarter of 2010 by the receiver of the income.

Provision N-18/13.12.2006, issued by Ministry of Finance

3. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in June 2010.

Up to 20th July

Corporate Income Tax Act (CITA)

Value Added Tax Act

Up to 31st July:

Corporate Income Tax Act (CITA)

1. Filing and contributing the withheld at source tax under CITA

2. Contributing the tax upon per ship for June 2009

Income Taxes on Natural Persons Act (ITNPA)

8. Filing and contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

9. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in June are contributed just particular payments.

Local Taxes and Fees Act (LTFA)

1. Contributing of the royalty tax for the third quarter of 2010

AUGUST

Up to 10th August

Income Taxes on Natural Persons Act (ITNPA)

2. Contributing of the advance tax, deducted in July 2009 by the employer or the assignor for employment relations and freelancer’s incomes under Art. 20 ITNPA

Corporate Income Tax Act (CITA)

2. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

2. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for July 2010.

Up to 14th August

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for July 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for July 2010.

Up to 15th August

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for July 2010 under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for July

2010 by the Public-Financed Enterprises

3. Contributing The tax on expenses under CITA for July 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

4. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in July 2010.

Provision N-18/13.12.2006, issued by Ministry of finance

1. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in June 2010.

Up to 20th August:

Corporate Income Tax Act (CITA)

Up to 31st August:

Corporate Income Tax Act (CITA)

1. Filing and contributing the withheld at source tax under CITA

2. Contributing the tax upon per ship for July 2009

Income Taxes on Natural Persons Act (ITNPA)

10. Filing and contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

11. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in July are contributed just particular payments.

SEPTEMBER

Up to 10th September:

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in August by the employer or the assignor for employment relations and freelancer’s incomes under Art. 20 ITNPA

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

1. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for August 2010.

Up to 14th September:

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for August 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for August 2010.

Up to 15th September:

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for September 2010 under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for August

2010 by the Public-Financed Enterprises

3. Contributing The tax on expenses under CITA for August 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

4. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in August 2010.

Provision N-18/13.12.2006, issued by Ministry of finance

1. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in August 2010.

Up to 20th September:

Corporate Income Tax Act (CITA)

Up to 30th September:

Local Taxes and Fees Act (LTFA)

1. Payment of the third contribution of the tax on real estates and the fee for disposal of household waste.

2. Payment of the second contribution of the tax upon the vehicles for 2010

Corporate Income Tax Act (CITA)

1. Filing and contributing the withheld at source tax under CITA

2. Contributing the tax upon per ship for August 2009

Income Taxes on Natural Persons Act (ITNPA)

1. Filing and contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

2. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in August are contributed just particular payments.

OCTOBER

Up to 10th October

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in September by the employer or the assignor for employment relations and freelancer’s incomes under Art. 20 ITNPA

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

1. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for September 2010.

Up to 14th October:

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for September 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for September 2010.

Up to 15th October:

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for October 2010 under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for September

2010 by the Public-Financed Enterprise.

3. Quarterly advanced contributions under CITA

4. Contributing The tax on expenses under CITA for September 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

5. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in August 2010.

Income Taxes on Natural Persons Act (ITNPA)

1. Contribution of the advance tax on the third quarter of 2010 by persons received incomes from economic activity under Art.29 ITNPA when the payer of the income has not a due to deduct and contribute the tax and incomes from lease or other rental contracted relations concerning rights and properties.

2. Filing and contribution of the final taxes for the third quarter of 2010 by the receiver of the income.

Provision N-18/13.12.2006, issued by Ministry of finance

3. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in September 2010.

Up to 20th October:

Corporate Income Tax Act (CITA)

Value Added Tax Act (VATA)

3. Filing a VAT return for supplies on on-line services for the quarter before the current one and contributing the VAT by a registered person under the rules of Part 18th of VATA (for supplies of services, carried out in on-line way by persons who are out of the EU)

Up to 31st October:

Local Taxes and Fees Act (LTFA)

1. Contributing of the royalty tax for the fourth quarter of 2010

Corporate Income Tax Act (CITA)

1. Filing and contributing the withheld at source tax under CITA

2. Contributing the tax upon per ship for September 2009

Income Taxes on Natural Persons Act (ITNPA)

1. Filing and contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

2. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in September are contributed just particular payments.

NOVEMBER

Up to 10th November:

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in October by the employer or the assignor for employment relations and freelancer’s incomes under Art. 29, ITNPA

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

1. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for October 2009.

Up to 14th November:

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for October 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for October 2010.

Up to 15th November:

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for October 2010 under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for October

2010 by the Public-Financed Enterprises

3. Contributing The tax on expenses under CITA for October 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

4. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in October 2010.

Provision N-18/13.12.2006, issued by Ministry of finance

1. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in October 2010.

Up to 20th November:

Corporate Income Tax Act (CITA)

Up to 30th November:

Local Taxes and Fees Act (LTFA)

1. Payment of the fourth contribution of the tax on real estates and the fee for disposal of household waste for 2010.

Corporate Income Tax Act (CITA)

3. Contributing the withheld at source tax under CITA

4. Contributing the tax upon per ship for October 2009

Income Taxes on Natural Persons Act (ITNPA)

3. Filing and contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

4. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in October are contributed just particular payments.

DECEMBER

Up to 10th December:

Income Taxes on Natural Persons Act (ITNPA)

1. Contributing of the advance tax, deducted in November by the employer or the assignor for employment relations and freelancer’s incomes under Art. 29, ITNPA

Corporate Income Tax Act (CITA)

1. Filing a declaration for the tax upon the gamble activities for lotteries, raffles, and similar number based games, Bingo and Keno.

Act on Statistics Relating to Intra – Community Trade in Goods (ASRICTG)

1. Filing an Intrastat Declarations for all dispatches and arrivals under ASRICTG for November 2009.

Up to 14th December:

Value Added Tax Act

1. Filing a VAT return with the applied Sales and Purchases Ledgers which shall be summated on a magnetic or optical data storage and contributing of the payable VAT for November 2010

2. Filing a VIES return by a registered person who had accomplished Intra-community supplies or provided as an intermediary in a triangular operation supply for November 2010.

Up to 15th December:

Corporate Income Tax Act (CITA)

1. The monthly advance contributions of the corporate income tax for November 2010 under CITA

2. Contributing the Tax on Public – Financed Enterprise’ Income for November

2010 by the Public-Financed Enterprises

3. Contributing The tax on expenses under CITA for November 2010, business entertainment expenses according the entity activity; the expenses on fringe benefits and the expenses related to operation of means of transport where used to service management operations

4. Contributing the tax alternative to the corporation tax on income accruing from ancillary and auxiliary activities within the meaning given by the Gambling Act, accrued in November 2010.

Provision N-18/13.12.2006, issued by Ministry of finance

1. Filing information on a magnetic or optical data storage by the producer or importer of fiscal devices concerning the typed fiscal memories in November 2010.

Up to 20th December:

Corporate Income Tax Act (CITA)

Up to 31st December:

Local Taxes and Fees Act (LTFA)

1. Filing the declaration for freeing of fee for waste gathering and transportation for properties that are not going to be used in 2011 if such a subject and law order are ruled in a Provision of the respective Municipal Council.

Corporate Income Tax Act (CITA)

1. Contributing the withheld at source tax under CITA

2. Contributing the tax upon per ship for November 2010

3. Filing a declaration under Art.259, par.1 CITA for using an option concerning the taxation upon the ship activities.

Income Taxes on Natural Persons Act (ITNPA)

1. Filing and contributing by the payer of the final incomes concerning the accrued / contributed incomes under Chapter 6 of ITNPA

2. Contributing by the employee the advance tax under Art.42, para. 6 ITNPA upon the total amount of the particular payments on the employment relations if in November are contributed just particular payments.

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