Understanding the process
A flat-rate tax on the sale of precious metals is borne by the seller. The tax is paid by the intermediary participating in the transaction or, failing this, by the buyer, within 30 days of the sale.
The tax is not levied when the seller carries out trade in precious metals on a professional level.
Two copies of the declaration, which must be in keeping with the model established by the civil service, should be submitted in person or sent, along with the correct payment, to the Tax Division.
If the person liable to pay the tax is also subject to taxes on turnover he can settle the total of the flat-rate tax related to a certain month through a single declaration, to be made within the time period given for declarations of turnover.
You must submit the form in person or send two copies of the form along with your payment by post, to the Tax Division of the Department of Tax Services.