Definicija: a system to enable taxpayers to assess their own tax liabilities
Vir definicije: Collins English Dictionary
Vir - besedilo: 32000D0520 Commission Decision of 26 July 2000 pursuant to Directive 95/46/EC of the European Parliament and the Council on the adequacy of the protection provided by the safe harbour privacy principles and related frequently asked questions issued by the US Department of Commerce
Vir - besedilo: 32000D0520 Odločba z dne 26. julija 2000 po Direktivi Evropskega parlamenta in Sveta 95/46/ES o primernosti zaščite, ki jo zagotavljajo načela zasebnosti varnega pristana in s tem povezana najpogosteje zastavljena vprašanja, ki jih je izdalo Ministrstvo za trgovino ZDA, vprašanje 7
Definicija: Declaration of income, sales and other details made by or on behalf of the taxpayer. Forms are often provided by the tax authorities for this purpose.
Vir definicije: OECD, Glossary of Tax Terms
Vir - besedilo: Judgment of the Court (Sixth Chamber), C-400-98
Definicija: desk audits are normally concerned with straightforward issues or tax adjustments which are easily dealt with via correspondence; taxpayer may be called for an interview