The workplace is usually the payer of personal income tax. It has the obligation to calculate and collect tax from employees, to pay it to the tax office in due time, and, in addition, to prepare the relevant tax documentation. Timely and flawless fulfillment of these duties entitles the payer to remuneration. Their failure to do so, on the other hand, risks paying very high fines.

The study indicates how to prepare declarations, information and returns in accordance with the current regulations, how to avoid mistakes when calculating the tax due, how to settle with the tax office in the easiest and fastest way. It also discusses ways to avoid penalties under the tax laws.

Typical errors in documents filed by workplaces are: too high or too low an advance tax withheld, incorrect data, inserting data in the wrong columns, omitting certain items from the return, incorrectly adding up columns, filling out the wrong return form, and miscalculating tax from the stated tax base.

This "Guide" discusses how to avoid them and how to correct them when they do occur. It also includes samples of necessary and properly completed documents.