For the submission of the income tax return, Competent Tax Authority is the one located in the region of the taxpayer’s residence. If the taxpayer has a sole practitioner business, the Competent Tax Authority is the one located in the region where the business premises is located at the time of the Income Tax Return filing. If the taxpayer participates in a partnership, limited liability company by shares or join ventures then Competent Tax Authority is the tax office located in the place of taxpayers’ residence.

In the case of a spouse joint Income Tax Return, Competent Tax Authority is the one where the male spouse belongs.