Compulsory online tax returns
In general, submitting tax returns online is optional for taxpayers. Nonetheless, legislation provides for online submission to be made compulsory in certain cases, for taxpayers for whom, due to their economic or technical capacity, professional activity or other accepted factors, access to and the...
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Format: | Article |
Language: | Catalan |
Published: |
Universitat Oberta de Catalunya
2016-02-01
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Series: | IDP |
Subjects: | |
Online Access: | https://idp.uoc.edu/articles/2735 |