Not everyone has to submit a tax declaration to their respective tax office. Normally, every one who wants to can do their tax return and submit it. There are various deadlines, that must be adhered to; otherwise, there could be consequences.
The main topics regarding tax declaration submission include:
Tax ID and tax number: The tax ID is a tax identification number. This sequence of numbers is assigned to a person permanently and nationwide. The tax number is assigned to a person by their respective tax office where your residence is located.
Who is required to submit a tax declaration? People whose:
Deadlines: those that have to submit a tax return have until 05/31 of the following year. The deadline for the 2018 tax year is 07/31/2019. People who voluntarily submit their tax return can do this up to 4 years retroactively.
Burden of proof: As of 01/01/2018, it is no longer necessary to send proof to the tax office. You are only required to retain your own documentation.