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Taxes clarify innovations in annual withholding tax declarations

2026-04-28 19:36:29, Ekonomi CNA

After completing the process of submitting approximately 320 thousand annual declarations for 2025, namely TAK, TAPB and DIVA, the Tax Administration, as part of the further improvement and simplification of this process for the following periods, informs taxpayers about several important innovations and rules related to the completion of declarations.

The implemented declarations include clearer and more structured rules, aiming to increase accuracy and transparency in fiscal reporting.

From the experience of this process and the identified problems, there is a need to remind taxpayers of the legal obligation to complete declarations accurately and correctly.

The main innovation in the declaration of personal income through DIVA for 2025 is the pre-filling of the declaration. It is now presented pre-filled with data taken from the withholding tax declarations and payrolls where the individual is included during the year being declared. This innovation, accompanied by automatic checks in the system, has brought considerable convenience for individuals, increasing the accuracy of the data, simplifying the procedure and saving time in the declaration.

However, the problems identified are mainly related to inaccuracies in the analytical completion of withholding tax declarations, in compliance with legal requirements. These inaccuracies led to discrepancies between the declared data and those reflected in DVAP/DIVA, as well as difficulties for individuals in verifying, completing and correcting their declarations.

Given that the pre-filling of DVAP/DIVA relies directly on the data declared by taxpayers who withhold and report tax at source, in order to avoid general or incorrect declarations, it is essential that this declaration:

Be carried out accurately and in accordance with applicable legislation;

To be carried out analytically for each beneficiary ID.

Attention! Failure to declare accurate and unanalyzed withholding tax:

It violates the right of individuals to an accurate and truthful declaration in DIVA;

Creates inaccuracies in pre-filled data;

It brings difficulties to the process of verification and correction by individuals themselves.

To guarantee the accuracy of the withholding tax declaration and the pre-filling of DIVA, the Tax Administration calls on all taxpayers who have made non-analytical or incorrect declarations in the Withholding Tax declaration to review and correct them, in accordance with the legislation in force.

Correct implementation of these rules helps avoid penalties, increases self-fulfillment and accuracy in self-declaration, and improves the quality of services to taxpayers.

This obligation applies to all registered taxpayers with tax liability for withholding tax, including private businesses, institutions and public entities, according to the announcement./Monitor