What obligations does an individual have to calculate and pay tax on income from the sale of goods, performance of works, and provision of services under a contract with a non-resident legal entity.
Answer: Upon receiving income from the sale of goods, the performance of work, or the provision of services to individuals who are not tax agents, a resident individual is obligated to submit a Declaration of Income and Property (Form 270.00), nfiled with the tax authority at the taxpayer's place of residence (or stay) no later than September 15 of the year following the reporting calendar year, as well as any personal income tax owed must be paid within ten calendar days of the submission deadline