Tax Return is a term representing a taxpayer’s obligation to pay a tax to the tax authority which has jurisdiction over the place of taxation. This obligation is done by the taxpayer mainly by the tax return. A decision about who must submit the tax return and to which tax is specified by law.
There are basically two types of tax returns - printed form and electronic form. The possibility of using these forms is defined by legal standards of given countries. The tax return is filed either by the taxpayer or by a tax advisor that assumes the responsibility for data given on the tax return.
Use of Tax Return in practice: for tax offices it serve as the basis for calculating taxes.
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