Payment of Tax

Art. 74.

(1): ⁵⁸ Registered persons shall pay the tax as laid down in Art. 73 to the account of the respective territorial tax directorate in the central government budget within 14 days after the expiration of the tax period, which the tax refers to, or where the tax refers to the last tax period - within 30 days after the deregistration date.
(2): ⁵⁹ The tax shall be considered paid on the date on which the amount is remitted to the account of the respective territorial tax directorate in the central government budget.



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