| Tax calendar
2002 |
| Month |
Day |
Kind of tax |
Payment date |
| January |
10 |
Sales tax advance announcement December or fourth
quarter of the previous year |
10.01. |
| 10 |
Wage tax announcement December or fourth quarter
of the previous year or yearly announcement |
10.01. |
| February |
10 |
Sales tax or wage tax advance announcement January |
10.02. |
| 15 |
Business tax advance payment |
15.02. |
| March |
10 |
Sales tax or wage tax advance announcement February |
10.03. |
| 10 |
Income tax advance payment first quarter |
10.03. |
| April |
10 |
Sales tax advance announcement March or first quarter
of the current year |
10.04. |
| 10 |
Wage tax announcement March or first quarter of
the current year |
10.04. |
| May |
10 |
Sales tax or wage tax advance announcement April |
10.05. |
| 15 |
Business tax advance payment |
15.05. |
| 31 |
Delivery of income tax declaration and annual sales
tax announcement for the previous year |
One month after announcement of tax assessment |
| 31 |
Business tax declaration |
Tax assessment by municipality |
| June |
10 |
Sales tax or wage tax advance announcement May |
10.06. |
| 10 |
Income tax advance payment second quarter |
10.06. |
| July |
10 |
Sales tax advance announcement June or second quarter
of the current year |
10.07. |
| 10 |
Wage tax announcement June or second quarter of
the current year |
10.07. |
| August |
10 |
Sales tax or wage tax advance announcement July |
10.08. |
| 15 |
Business tax advance payment |
15.08. |
| September |
10 |
Sales tax or wage tax advance announcement August |
10.09. |
| 10 |
Income tax advance payment third quarter |
10.09. |
| October |
10 |
Sales tax advance announcement September or third
quarter of the current year |
10.10. |
| 10 |
Wage tax announcement September or third quarter
of the current year |
10.10. |
| November |
10 |
Sales tax or wage tax advance announcement October |
10.11. |
| 15 |
Business tax advance payment |
15.11. |
| December |
10 |
Sales tax or wage tax advance announcement November |
10.12. |
| 10 |
Special pre-payment for continuous extension of
time with sales tax advance announcements |
10.12. |
| 10 |
Income tax advance payment fourth quarter |
10.12. |
Tax authorities
Business
tax 