385-15: Obligation to file a tax return

The dataset contains information about the subject/object of the law and its properties, which is kept in the A385 agenda: Tax proceedings carried out by territorial tax authorities.
Basic description: The obligation to file a tax return arises while the taxable person is under the flat-rate tax regime. These are both current and historical data.
Registered characteristics/data:
385-15-1: Deadline for the obligation to file a tax return
385-15-2: Obligation to file a tax return for a year
385-15-3: Reason for the obligation to file a tax return