Amount of insurance tax granted for the tax period (quarter) broken down into persons with obligation to pay insurance tax. Source: filed tax returns. Update: quarterly

Data on the number of filed tax returns for insurance tax starting in 2019. The person obliged to pay insurance tax is obliged to file a tax return for insurance tax according to § 10 of Act no. 213/2018 Coll. by the end of the calendar month following the end of the calendar quarter, if in the relevant tax period it became obliged to pay the tax due or the obligation to correct the tax base and tax according to § 7 par. 1 and 2 of the Act. Update: annually