Tax statements are the end products of tax calculating activities
In our system they are tax returns and tax balance sheets, as well as all other additional documentation required in a taxation procedure (additional forms, statements, etc…). The logical outcome of regular accounting activities, among others, is the tax calculation and the tax return. Today the tax returns are filed electronically, which involves giving the authority to file the application on behalf of a taxpayer.
Sometimes there is a need of filing an ad hoc tax return, although these situations more often occur with taxpayers – individuals. These are the applications that do not have a permanent character and relate to the changes that occur from time to time (the capital gains tax, transfer tax, etc..); they can also relate to the situations that occur periodically (yearly personal income tax, corporate income property, etc..).
Transfer pricing report is becoming an increasingly common topic and it is to be expected that in the future it will become even more interesting. It is understood that a completed accounting system includes the possibility of the formation of this report, although it is not a regular service of the agency, but is charged separately for obvious reasons.