These days, most taxpayers use pre-filled income tax returns, which can be submitted electronically via e-MTA. Tax returns can be submitted on paper at service bureaus (not pre-filled tax returns can also be submitted on paper) or by mail addressed to a service bureau. Pre-filled tax returns are prepared on the basis of information received throughout the year from the authorities withholding income tax as well as information received regarding deductions from income.
As no information can be collected for the pre-filled income tax returns about some forms of income and deductions (e.g. income from the transfer of assets, business income, profit made or losses incurred abroad), the taxpayer must amend the income tax returns themselves and add any forms of income or deductions to the income tax returns.
Documents related to the profits or losses of a taxpayer (e.g. evidence), as well as documents related to the transfer of assets, must be retained for at least seven years or even longer (e.g. documents related to the acquisition of assets).
If the pre-filled data is not correct, you can always contact the tax authority. You can also contact the tax authority with any questions regarding taxes. Useful information is available on the website of the Tax and Customs Board.