Taxpayers advised on refund procedures and filing obligations

Taxpayers face various administrative considerations regarding annual declarations and refunds. For those expecting refunds, a lack of a valid and active IBAN on file can prevent direct bank transfers. In such cases, authorities may issue a check sent to the taxpayer's registered address. These checks typically have a 60-day validity period, and failure to claim them within this timeframe requires taxpayers to request a refund reactivation through the official finance portal.

Regarding annual tax declarations, failure to comply with filing obligations can lead to significant consequences. Taxpayers who are required to file but miss the deadline may face formal requirements and fines from tax authorities. Filing deadlines vary depending on whether the taxpayer is an individual or a legal entity, with individuals generally required to file during April. Compliance is necessary to report income, expenses, and deductions accurately and to avoid sanctions.