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