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Annex 3 referred to in Chapter 3 Minimum Data Requirement for Certificate of Origin 1. Exporters name, address and country2. Importers name, address and country3. Certification number4. Origin of
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Annex 3 is referred to as the Declaration of Income Tax Return.
Individuals and businesses who earn income that is subject to income tax are required to file annex 3.
Annex 3 can be filled out electronically or manually, by providing all required income and deduction information.
The purpose of annex 3 is to report taxable income and calculate the corresponding income tax liability.
Information such as income sources, deductions, credits, and tax owed must be reported on annex 3.
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