Following the news dated June 11, 2026 regarding the change of Personal Income Tax (PIT) declaration frequency from monthly to quarterly starting from Tax Quarter 2/2026, we would like to further update the guidance issued by the Tax Authority as follows:
1. For taxpayers whose April 2026 monthly tax returns have been received and accepted by the tax authority:
- For taxpayers whose April 2026 monthly tax returns have been received and accepted by the tax authority, the guidance is as follows: When preparing the declaration for Quarter 2/2026, taxpayers shall only aggregate the data corresponding to tax liabilities arising in May and June 2026, and must not include the liabilities already declared in the April 2026 monthly return in the Quarter 2/2026 return, in order to avoid duplication of tax obligations. In case any errors are identified in the April 2026 tax return, taxpayers shall submit an amended (supplementary) declaration for April 2026 in accordance with regulations;
- Taxpayers are allowed to pay any PIT amount arising in the April 2026 return (if any) according to the payment deadline of the Quarter 2/2026 return (July 31, 2026).
2. The Tax Department shall upgrade the centralized tax management system (TMS) to support the automatic alignment of the payment deadline for the April 2026 monthly return with that of the Quarter 2/2026 return.
For detailed information, please refer to the link.
