Residents of Republic of Macedonia who realize personal income from abroad, as well as persons who realizes personal income from diplomatic i.e. consular legations with seat in RM, for which the income payer did not calculate and pay the Personal Income Tax, they have obligation to calculate and pay the Personal Income Tax by themselves.

Which persons have obligation to calculate and pay the tax by itself?

• Persons who are realizing personal income form abroad (salaries, pensions, allowance on the basis of services etc.)
• Persons who are realizing personal income from diplomatic i.e. consular legations from foreign countries, from representatives and officials of such legations who have diplomatic immunity
• Persons who do not have diplomatic status, neither with Agreement for avoiding double taxation and protection from fiscal evasion are free from paying Personal Income Tax realized in the Republic of Macedonia

*Exemption to this rule are cases that according to the agreements for avoiding double taxation, the resident from one country realizes income of work in another country and that income will be taxed only in the country where the person is resident, if three conditions are fulfilled:

• The recipient to reside in another country contractor, during the period or periods that do not exceed 183 days in one year, which period starts or ends in the current fiscal year
• The income to be paid by or in the name of employer who is not resident of the other country and
• Income not to be burden of the existing business unit or existing base that the employer has in another country

Person who calculates and pays the tax by himself has obligation:

• In the bank i.e. the bearer of the paid turnover through which transfer of cash flow is made by taking net salary he should submit order for payment of the calculated Personal Income Tax or he should submit a proof that it has been previously paid.
• In the Public Revenue Office once per month he should submit form “PIT – MR”, in which the person shows monthly amount of realized net salary and salary tax. The deadline for submitting the form “PIT – MR” is latest 38 days after the month expiring on which the salary refers to (for example: for January salary latest to 8th of March, for April salary latest to 8th of June etc.)
• For revenues realized during 2008 (providing only salary income are realized), the person is obliged to submit Annual Tax Return to the Public Revenue Office, (form “PIT – ATR”), latest to 15th of March 2009.