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Form 100. Personal Income Tax Return 2023

3.1.4. Tax period and tax accrual

As a general rule, the tax period coincides with the calendar year and the tax is due on December 31 of each year.

The tax period will be less than a calendar year only if the taxpayer dies on a day other than December 31.

In such a case, the tax period ends and the tax is accrued on the date of death.

The heirs or legatees are responsible for fulfilling the deceased's outstanding tax obligations.

Death of a taxpayer integrated into a family unit

If a member of the family unit dies during the year, the following taxation options are available:

  1. Individual taxation of all members of the family unit.

  2. Joint taxation of the family unit (determined according to the situation as of December 31) without including the deceased, and individual taxation of the deceased.

Taxation for periods of less than one year

As a general rule, when the tax period is less than one year (individual taxation of the deceased taxpayer), the same tax rules apply, including the amounts and quantitative limits, established for tax periods that coincide with the calendar year.