ДАНЪЧНАТА ДЕКЛАРАЦИЯ КАТО ПРЕДПОСТАВКА ЗА ИЗДАВАНЕТО НА АКТ ЗА УСТАНОВЯВАНЕ НА ДАНЪЧНИ ЗАДЪЛЖЕНИЯ

Abstract

The report was dedicated to the tax return as a precondition for the issuance of some of the acts for assessment of tax liabilities as it not pretend to be exhaustive. These are the acts under Article 106 and Article 107 of Tax-Insurance Procedure Code and the tax assessment bill in a case of regular reporting, in which the presence of a properly filed tax return is an absolute prerequisite for their issue.