Amendments to the income taxes on natural persons act – 2019
Journal Title: VUZF - Year 2018, Vol 1, Issue 4
Abstract
The changes in the Income Taxeson Natural Persons Act /INPA/ which are in force since 1 January 2019 can be summarized in two main groups, depending on which tax periods will begin to apply. The first part examines the changes that will come into force immediately and will be applicable to income received in 2018. The second part of the report examines the changes that will apply to income received in 2019 and will be subject to Declaring in 2020 The first part of the changes are related to tax relief, rounding of taxes, etc. The bulk of the changes are related to a whole new concept of reducing the administrative burden in the declaration of income of individuals.
Authors and Affiliations
Zhasmina Sazdova
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