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- Tax Return
A tax return is a statement in writing or in electronic form transmitted via telecommunication channels using a taxpayer’s digital signature (Tax Return Online), about objects of taxation, income and expenditures, tax incentives, income sources, tax base, assessed tax and other data being the basis for the tax assessment and payment.
Each taxpayer submits the tax return for each tax payable.
A tax agent shall submit calculations stipulated by law to the tax authorities.
The tax return is submitted to the tax authority where the taxpayer is registered in the form of return provided in hard copy or in set formats in electronic form.
Tax return forms are provided by tax authorities for free, and they can be also obtained on the Internet (Internet e-tax returns).