Information for employers on signing documents by employees (No. 991)
The Financial Administration commented on the way of observance of duties applicable to claiming non-taxable amounts deductible from the tax base, tax allowances or tax preferences, and on applications for annual tax clearing and settlement. Even now, with the limitations caused by the occurrence of SARS coronavirus CoV-2, it is essential to insist on compliance with statutory regulation. It is necessary to sign the Declaration of the taxpayer liable to personal income tax from dependent activities for the tax period 2021 and the Application for annual clearing and settlement of advance payments and tax preferences for the tax period 2020 either with own handwritten signature, submitting them to the employer in paper form, or using the electronic way.
When using the electronic way, a certified electronic signature must be used or the payer (employer) must guarantee unambiguous identification of taxpayers (employees) within its internal system. A data mailbox can be used to submit the documents in question via electronic form, if the employee has it. Delivery via e-mail with a certified electronic signature is also permitted.