Signature on the tax declaration - is it necessary?

Service-Tax

Before submitting the tax return, make sure that it is signed by the taxpayer or authorized person. This is a particularly important issue - there are penal sanctions for the lack of a signature under the declaration, and the document itself loses its validity. Check how important the signature on the tax declaration is!

Signature on the tax return

In addition to the taxpayer, the signature on the tax declaration may be submitted by an attorney, payer or collector, unless this is a situation in which the regulations provide for the need for the taxpayer to sign in person. Most often, such documents are signed by an attorney - it may be a natural person with full legal capacity, usually an accountant or other person related or not related to the keeping of tax books of the interested party.

Important!

Annual tax returns submitted via the Internet are an exception. In the case of these declarations, the obligation to authorize by means of a qualified electronic signature is not required. The taxpayer's identity is verified by providing personal data and the amount of income shown in the annual tax return for the previous years.

Granting a power of attorney

The taxpayer should submit the power of attorney to sign the declaration with the competent tax office no later than on the day of submitting the tax return. The content of such a power of attorney should include a specification of the declarations to which it relates.

If the taxpayer submits the online declaration by proxy, he should do so using the UPL-1 form. It should contain the data and signature of the principal and the attorney, as well as the date of expiry of the power of attorney. The paper form should be submitted to the seat of the tax office competent for the registration of taxpayers and remitters. The authorization submitted in this form is exempt from stamp duty.

A taxpayer may submit a power of attorney for a specific person only once, however, it entitles to sign declarations, testimonies and information for the period for which it was established or to revoke it.

Liability of the attorney

Despite signing the tax declaration, the attorney does not take responsibility for its content, regardless of whether the taxpayer commissioned him to complete and submit the tax return. The mere submission of a document is not an activity that gives rise to a tax obligation or liability.

Filling in, signing and submitting tax documents to the competent authority are technical activities that do not result in any obligations on the part of the person making them. However, the tax obligation arises as a result of the circumstances described in the tax laws. This is why the consequences of all errors in completing, filing or signing tax returns are always borne by the taxpayer.

No valid signature on the declaration

The declaration, signed by an unauthorized person or not signed at all, is treated by the tax authorities as a non-submitted declaration. It does not have any legal effects, even if it was submitted to the office in due course and time. However, it may result in fiscal consequences, such as late filing.

Tax authorities most often apply a penalty in the form of a mandate to taxpayers who did not submit their declarations on time.

If the taxpayer does not submit the declaration or it does not contain a signature, in order to avoid a fine, he may submit a declaration of active regret to the tax office. At the same time, he should also submit a correctly completed tax declaration, as well as pay the tax together with interest on tax arrears.

However, submitting an active regret does not always guarantee that the entrepreneur will avoid fiscal consequences. It will not be harmful in a situation where the taxpayer:

  • has already been summoned in connection with a prohibited act, and the tax authorities have already documented the commission of the crime,
  • is undergoing control proceedings,
  • organized a group or induced another person to commit a tax offense.

Fines and other unpleasantness do not serve anyone and certainly no entrepreneur would like to be regularly inspected for tax arrears, which is why it is worth making sure that the submitted tax declaration does not contain errors and is properly signed.