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Form 100. Personal Income Tax Return Declaration 2017

7.1.4. Date and signature

Attention do not forget to sign the declaration before submitting it, as well as the deposit or return document (form 100). Failure to sign may cause unnecessary inconvenience and, if the result of the settlement is an amount to be returned, delay its return.

A) INDIVIDUAL DECLARATION

If it is individual taxation, the declaration must be signed by the taxpayer.

B) JOINT DECLARATION

  1. In the case of the 1st type of family unit (made up of both spouses), the declaration must be signed by both spouses ("First declarant" and "Spouse"), acting in their own name and on behalf, if applicable, of the children members of the family unit.

  2. When it comes to the 2nd type of family unit (in case of legal separation or non-existence of marriage), the declaration must be signed by the "First declarant", acting in his own name and on behalf of the children members of the family unit.