Sobesedilo: davčni zavezanec mora v davčni napovedi navesti podatke, ki so potrebni za odmero davka in davčni nadzor

Sobesedilo: the revenue body, rather than the taxpayer, is the originator of tax returns for a majority of the personal income taxpayer population, using a large range of third-party information sources and other information held by it relevant to each taxpayer’s tax affairs /.../ sent to taxpayers in either paper form or electronically for their confirmation, or if necessary, to obtain any additional information required to enable a final assessment to be made