Process description
Service requests
Private individuals and entrepreneurs, including farmers and fishers who pay income tax, submit returns through EDS.
If the return is not submitted on time and SRS calculates a difference to be paid to the state, SRS informs the individual of the amount to be paid to the state.
Amount must be paid into the single tax account as specified in the Law On Personal Income Tax.
Private individuals who do not carry out any economic activity may submit a return to receive overpaid income tax for eligible deductions (education, medical and dental expenses, pension fund contributions, etc.).
The annual tax return may be submitted within three years through EDS.Receipt of services
The service is received as per request.