1⃣ Direct withholding
When a taxpayer receives income, tax is withheld directly from that source. For example: dividends, rent, etc.
2⃣ Withholding by declaration
The taxpayer submits a declaration on his income by the specified date and the tax is calculated by the tax authorities.
3⃣ Withholding by notification
The tax authority calculates the tax according to the Tax Code and sends a notification to the taxpayer.
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