What Is A Declaration And What Are Its Varieties?

What Is A Declaration And What Are Its Varieties?

29 April, 2022

A declaration is an official notification of state bodies about income, the number of products produced or money earned.

When preparing a declaration, in the "General information" section, we can choose from the following types of declaration:

1. If we submit the declaration for the first time in the period, select the "current" type.

2. If a taxpayer resubmits a tax return for correction purposes after filing a "current" declaration, then he must submit an "amended tax declaration".

3. If the taxpayer is in the process of liquidation, he must choose the type of declaration "cancellation".

4. "Cancellation Explanation" - should be selected if you are amending the cancellation statement.

5. "Similar" - this type of declaration is drawn up by the tax authority on the basis of similar information of the taxpayer. This type of declaration cannot be provided by the taxpayer.

6. A taxpayer may submit a "voluntary" declaration only during an on-site tax audit.

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