To adjust the operation of the Electronic Declaration System (EDS) to the large number of annual income declarations submitted, EDS is currently unavailable for submitting new declarations, the State Revenue Service reports.Access to the related systems is not affected.
To date, 224,437 annual income declarations have been submitted. As soon as the system is restored, the State Revenue Service will issue a separate announcement. The State Revenue Service is working to restore the system as soon as possible.
Residents who are required to submit a declaration may do so within three months, up to and including 1 June, while declarations submitted voluntarily to reclaim eligible expenses may be filed over a period of three years.
From 1 March, anyone may submit an annual income declaration to reclaim from the state any overpaid personal income tax on eligible expenses; however, many people are required to submit an annual income declaration.
All residents whose income is subject to personal income tax must monitor whether the tax allowances applied during the year and the non-taxable minimum forecast by the State Revenue Service correspond to their total annual income. This determines whether, upon submitting an annual income declaration, the state will refund tax or whether additional tax will have to be paid.
Additional tax will be recorded even if a declaration has not been submitted. However, to reclaim personal income tax overpaid during the year on eligible expenses (education, medical care, dental care, contributions to pension funds, etc.), a declaration must be submitted.
An annual income declaration may be submitted for the previous three years, and annual income declarations submitted for the previous three years may also be amended by attaching additional receipts.
This year, an annual income declaration may be submitted not only for 2021, but also for 2020 and 2019, and, up to 16 June 2022, for 2018.
For self-employed persons—those engaged in economic activity—as well as owners of individual enterprises, individual merchants, farms and fishing enterprises who are personal income taxpayers, and all residents who are required to pay additional personal income tax, the annual income declaration must be submitted.
The annual income declaration must be submitted electronically using the State Revenue Service EDS.