Calculation and withholding of the tax
The amount of individual income tax on an employee’s income shall be calculated by applying the rates established under item 1 of Article 145 of this Code to the employee’s income that is taxed at the source of payment for the tax year.
The calculation and withholding of individual income tax shall be performed monthly on a cumulative basis, following the procedure established by the authorized government agency.
If an employee is laid off before the end of a tax year, a tax agent shall be required to recalculate the individual income tax based on the amount of income received for the period actually worked, and to provide the employee with a statement of the income received and tax paid.
If an individual should change jobs, he must present the tax agent at his new place of employment with a statement from his previous place of employment indicating the amount of income earned and the tax paid for the period that he worked there.