The steps to follow for the payment of the exceptional deposit on e-Hetra

Pursuant to the provisions provided for in the press release from the Directorate General of Taxes dated May 12, 2021, following the calculation of the forecast Income Tax (IR), for situations:

- creditors: payment of the exceptional deposit is not mandatory by the May 21, 2021 deadline. However, the final filing of the IR declaration must be made by June 15, 2021 at the latest;

- deficit: the payment of the minimum collection as well as the final filing of the IR declaration must be made no later than June 15, 2021;

- showing amounts payable:

     1.those who are able to make the final IR filing by May 21, 2021, they should not use the exceptional deposit and can proceed as follows:

  •     either pay the IR due in full;
  •     either pay half of the IR due on May 21, 2021 and the other half before June 15, 2021;

   2. those who are unable to make the final IR filing by the May 21, 2021 deadline:

  •      they must pay an exceptional deposit corresponding to half of the estimated IR by the May 21, 2021 deadline;
  •      they must make the final IR deposit due no later than June 15, 2021 and pay the rest after consideration of the exceptional deposit. find out more