[PIO] Change in the payment of withholding of Extraordinary Defence Contribution and GESY Contribution on rent payable by Legal Entities (code 614

The Department of Taxation informs that, according to the Extraordinary Defence Contribution Amendment Law of 2023 (Law No.(I)/2023), a person who pays rent shall pay by June 30 and by December 31 of each year, the extraordinary contribution withheld (code 614) in the first and second half of the year, instead of the previous monthly payment. The same applies to the withholding of GIS contribution on rentals of a legal entity (code 714).

The above payments to be made through the Tax Portal by credit card or internet banking.

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