When should I pay RT?

The time limits for payment of tax by taxpayers can be one day, three days, five days, ten days, fifteen days or one month subject to decision made by competent tax authority. If RT cannot be assessed by regular period, it may be assessed on a transaction-by-transaction basis.

Taxpayers that adopt one month as the assessment period should report and pay tax within ten days following the end of the period. Taxpayers that adopt one, three, five, ten or fifteen days as the assessment period shall pay the tax within five days following the end of the period and a monthly return shall be filed with any due balance being settled within ten days from the first day of the following month.