From year 2017, the opportunity of filing tax return proposals or simplified tax declarations will be overruled. The draft tax declaration will take the previous two methods’ place, and will be based on data reported to the tax authority during the year. The tax authority will prepare draft PIT return for taxpayers who either did not request their employers to prepare it or their request was rejected. The draft tax return will be prepared by the authority for those individuals who are registered for electronic tax filing. Those individuals can also request the tax authority to prepare their draft returns who are not registered for electronic tax filing, but they have to file a written request not later than 15 March 2016.

The draft tax declarations can be corrected and/or supplemented until 20 May. The acceptance of the draft declaration is regarded as the individual’s tax declaration.

The ‘53’ tax return and declaration prepared by the employer are also possible ways of fulfilling legal obligations.