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
Opomba: pri dohodnini, davku na promet nepremičnin, davku na premoženje... zavezanec da podatke, davek pa odmeri davčni organ; glej tudi davčni obračun
Sobesedilo: davčni zavezanec mora v davčni napovedi navesti podatke, ki so potrebni za odmero davka in davčni nadzor
Sobesedilo: 61. člen Zakona o davčnem postopku, Ur. l. RS št. 117/2006
4enRules on forms for the declaration of determining the tax base for basic agricultural and forest activity income based on actual inflow and actual costs and/or actual inflow and standardized costspravo