Under Circular 80/2012 of the Ministry of Finance, individuals subject to personal income tax (PIT) who fully implement procedures and records for tax registration shall be granted “individual tax code card”. This is a permanent identification number to use.
Organizations and individuals are responsible for withholding and paying taxes into the state budget also be provided a unique tax code for use during operation (except contractors’ tax code). Tax code which has been granted will not be changed throughout the life of the taxpayer, even where the business has ceased trading back then.
Individual tax code can be used to declare tax and pay taxes for other business activities. Individuals doing business who were granted tax code can also use this tax code to declare tax and pay personal income tax. Private business owners and individuals must use tax code to declare tax, pay tax and tax settlements. Tax code of private enterprises must not be used to declare and deduct personal income withholding taxes.
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