The following people can benefit from the IKZE savings program Entreprenrs who chose taxation according to the tax scale philippines photo editor flat tax flat-rate income tax Other persons regardless of the form of employment exce minors who can invest funds only under an employment contract To start saving under IKZE interest persons must sign an reement. The entities with which such an reement can be sign include Investment funds. Entities conducting brokere activities. Insurance company Bank. A voluntary pension fund run by a general pension company.

Detail information on the principles of operation of IKZE is includ in the Act on individual retirement accounts and individual retirement security accounts. IKZE in the annual return Payments made to IKZE are settl only in the annual tax return. What form it will be depends on whether the relief will be settl by the entreprenr or other persons. Entity settling IKZE Annual return A person outside the business activity PIT- Entreprenr PIT – PIT – L PIT – The settlement is shown in the PIT-O appendix Withdrawal.