4. COLLECTION OF TAX
Taxes payable directly have to be paid in equal instalments on the following dates:
Income-tax: on December 31st of the tax year and on March 31st and June 30th following;
Tax on industrial and commercial enterprises: on September 30th, November 30th and February 28th;
Taxes on urban and rural estate: July 30th and November 30th.
Tax on income from capital, which, it will be remembered, is collected by deduction at source, must be paid to the Treasury by the debtor, who deducts it at source.
Income from bonds and other securities: during the month following the payment of interest;
Interest on sums deposited or on current accounts with public enterprises or banks: during the month in which the accounts are closed.
If the taxable income for the year during which the tax has been paid has substantially diminished, a total or partial remission of tax may be allowed. These remissions and alleviations are governed by rules specially provided for each tax.