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27.05.2004 (modification utilized retroactively as of 01.05.2004); entry into drive partially additionally 01.01.2005, 01.01.2006 and 01.01.2007; subsection forty five (8), § fifty seven² and subsection sixty one (24) enter into power by separate act and these provisions apply to curiosity paid as of identical date.\n\n15) insurance premiums of supplementary funded pension paid for an official, an employee or a member of the administration or controlling body of a legal individual and quantities paid for acquisition of items of voluntary pension funds as offered for in § 28, which shall exceed neither 15 per cent of funds made to them during a calendar year and topic to income tax nor 6000 euros.\n\n(5) Income tax is charged on funds specified in subsections 15 (2) and (three) which are made to a non-resident by a resident legal person. (three) A taxpayer who derives business income will not be required to make advance payments of income tax throughout the first period of taxation.\n\n(9) An application for entry in the checklist shall be submitted to the Tax and Customs Board by 15 January or 15 July. (2) Resident taxpayers who were married as at the final day of the period of taxation may submit a joint income tax return considering subsections 282 (2) and (3).\n\n(11) The Tax and Customs Board shall complete the income tax return concerning the income of a resident pure individual throughout a interval of taxation and the deductions made therefrom on the basis of §§ 23, 232 and 233, § 28 and subsections 281 (1) and (2), and concerning the transfer of the securities laid out in subsection 571 (fifty two) on the premise of the data at the disposal of the Tax and Customs Board and make the pre-completed tax return available to the taxpayer by means of the e-service of the Tax and Customs Board and on the service point of the Tax and Customs Board as of 15 February of the 12 months following the interval of taxation.\n\n(2) The elevated fundamental exemption is relevant as of the year through which the kid is born, a guardian is appointed for her or him or the maintenance obligation arises until the 12 months by which the kid attains 17 years of age to the extent by which the taxable income of the kid is decrease than the essential exemption for the period of taxation (§ 23).

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