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Form 100. Personal Income Tax Return 2018

7.1.4. Date and signature

Attention do not forget to sign the declaration before submitting it, as well as the income or refund document (form 100). Failure to sign may cause unnecessary inconvenience and, if the settlement results in an amount to be refunded, may delay the refund.

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 on their own behalf and, where applicable, representing the children who are members of the family unit.

  2. In the case of the 2nd type of family unit (in the case of legal separation or non-existence of marriage), the declaration must be signed by the "First declarant", acting on his/her own behalf and on behalf of the children who are members of the family unit.