Time scope

Generally, the tax period is the calendar year, with the tax accruing on December 31 of each year. Only in the event of the taxpayer's death on another date during the tax period will the tax period be less than one year, and the tax will end and accrue on that date.

In summary, the statistics include the total number of returns for a fiscal year, filed within or outside the statutory deadline, that make up the statistical file closed as of December 31 of the year following the year in which the tax is due.