Probably because of the fine, some remember to file it at the last minute. In the country, most things are done at the last minute. And now take your time. There are still 8 days until the deadline. This year it is done.

Others are delaying because they fail to understand very clearly whether or not this declaration should be made. This ambiguity is actually created by the law itself because there are some inconsistent moments or even completely unnecessary requirements in it. We will look at some of them in this article.

But before that, let me remind those who do not see waiting in line as a pleasant and relaxing experience in a highly cultured communicative environment that they can save it. The VAT return can also be submitted by mail with a return receipt, as well as electronically. If you use the latter approach, you will even be able to use tax relief 5% of the top-up tax if there is one at all. You can count the estimate tax return easily now.

Workers, employees, managers

If you work or have worked in 2011 only on an employment contract (as well as a management and control contract), you are generally not obliged to file a declaration. This is the case if you have no income other than labor or have other income but it is subject to a final tax (e.g. dividends).

In addition, the amount of tax withheld monthly by your employer must be equal to the tax due for the whole year (a condition that cannot be met if the salaries are calculated correctly), and you must not use any tax relief. The idea is that if you have neither to pay extra, nor to recover overpaid tax, nor to prove the grounds for using tax relief, there is no point in filing a tax return. The idea is quite clear and simple, but unfortunately it does not apply consistently to the declaration of other types of taxable income.

The Deviations

The deviation from this principle was the reason for creating a panic last year along with the declaration of income for 2010, when the persons who did not work as of 31.12.2010 (i.e. did not have an employer to perform the so-called annual tax recalculation), they also had to file returns. Realizing the futility of this obligation, the NRA first reassured that they would not fine these same persons if they failed to file declarations, and finally initiated a change in the Personal Income Tax Act, so that this unnecessary requirement is eliminated. For income for 2011, it no longer applies. Unfortunately, the change was not radical enough and the obligation to file a tax return with some other income remained, even if there is no tax for additional payment or refund.