Rules of Liability to Pay Tax

However, and this is a specific aspect of the tax system, local officials may also opt for another procedure of taxation, choosing to tax their allowances following the classic rules applicable to salaries and wages, including the taking into account the "actual costs".

It is mainly used this solution when the elected do not receive (or little) other than income from their allowances when they are high, when elected has significant burdens of families (because of the application of the family quotient system) or when the costs of carrying out the mandate far exceeds the "package" practiced in the case of the withholding.

In contrast, the tax liability under the rules applicable to salaries and wages are not of interest to local officials receiving reduced benefits. It appears to reverse more sense to choose the system of withholding tax (or withholding), which scales applicable state and package system is very favorable - allowing certain amounts of the same benefit of non-taxation. For this, it should inform the tax authorities of the choice before the 1 January.