Consequences of not signing a tax return


A serious mistake, which is very often neglected by taxpayers, is failure to sign the settlement declaration submitted to the tax office. While such an offense is irrelevant when sending electronic forms (because the e-Deklaracje system will not accept an unsigned declaration), in the case of the traditional form, it may lead to a fine. Especially when the lack of signature will be noticed after the statutory deadline for submitting the document.

Handwritten signature

Documents delivered to tax offices - declarations, applications and information that are provided for in the tax law must be confirmed by the signature of an authorized person. As a rule, a natural person conducting business activity signs his own testimony or appoints an attorney for this activity. This solution is allowed by Art. 80a of the Tax Code. However, the authorization to sign tax returns must be clearly indicated in the power of attorney as a general power of attorney is not sufficient. A written document must be delivered to the tax office competent for the place of filing the settlement declaration.

The requirement for a handwritten signature on paper forms by the appropriate person is important in order to verify the information provided in the declaration. Its absence results in the tax authority recognizing that the tax return has not been submitted at all.

A handwritten signature has certain individual features characteristic of each person, thanks to which it is possible to properly identify them. In case of any doubts, the authenticity of the signature is checked by making a graphic expertise. In practice, the best solution is to confirm the authenticity of documents with your name and surname, because the tax authority will certainly not recognize forms such as a parish or initials.

No signature - consequences

Filing tax returns is the obligation of every taxpayer, regulated by law. Their preparation and delivery to the tax office has certain financial consequences for the state treasury - payment of tax liabilities. Therefore, they should be confirmed by the signature of an authorized person.

If the tax return is submitted to the office without the signature of the appropriate person, and the irregularity is detected by the person verifying the correctness of the document after the statutory deadline for submitting the declaration, then the consequences may be unfavorable for the taxpayer. Pursuant to Art. 56 § 4 of the CC. untimely submission of tax forms is subject to a fine, as for a tax offense, in the amount of one tenth to twenty times the minimum wage, i.e. from PLN 160 to 32,000.

In order to avoid a penalty, you should re-submit the declaration - at the request of the tax office or on your own initiative - or go to the office and sign the originally delivered document.