DIVA, the number of individuals who must declare doubles - How to fill out the income declaration and which categories are required to do so
This year, the rules for declaring income through DIVA will be different than before. The Income Tax Law defines the categories of who must declare their income to the tax administration.
Specifically, an individual is required to file an annual personal tax return when their annual taxable income is more than 1.2 million lek per year from all sources. Also, when they are employed by more than one employer, regardless of the amount of income they receive from their employers.
As well as when there is more than 50,000 lek of any other income that is not subject to final withholding tax. Also, every natural person who carries out economic activity is obliged to submit an annual tax declaration for business income.
The personal identification number for individuals or the unique entity identification number for registered taxpayers are used as tax identification numbers of resident personal income taxpayers for the purposes of personal income tax returns. Non-resident taxpayers are given a tax identification number as defined in the instruction of the minister responsible for finance.
According to official data from the Tax Administration for 2023, DIVA was completed by 73,790 individuals, of which 24,224 individuals with income over 2 million lek, a threshold that was in effect until 2023, and 49,566 dual-employed individuals.
With the new threshold of 1.2 million lek, the number of individuals who have a declaration obligation reaches around 140 thousand employees.
In cases where individuals, for one reason or another, do not file their declaration on time, they are penalized with a fine of 3,000-10,000 lek.
The DIVA 2024 declaration is automatically generated and pre-filled with data on gross annual income from salaries or bonuses from employment relationships for individuals, as well as with the calculation of Employment Income Tax.
The above-mentioned fields, although generated pre-filled, will continue to be free and changeable fields, so that the declarant has the opportunity to verify and change them. Currently, work is being done on the new declaration form and the relevant instructions on how tax deductions will be made are awaited.
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