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REPUBLIC OF SAN MARINO CIVIL AVIATION AUTHORITY TEL: +378 (0549) 882929 FAX: +378 (0549) 882928 EMAIL: Dennis. Michelob Cayman. SM AOC PREASSESSMENT STATEMENT Please complete this form electronically
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Form SM-53 pre-assessment is a form used to assess a taxpayer's liability before the actual assessment is made by the tax authorities.
Taxpayers who have been notified by the tax authorities to file form SM-53 pre-assessment are required to do so.
Form SM-53 pre-assessment can be filled out by providing accurate and complete information about the taxpayer's income, deductions, exemptions, and credits.
The purpose of form SM-53 pre-assessment is to allow taxpayers to assess their tax liability before the tax authorities make the final assessment.
Taxpayers must report their income, deductions, exemptions, and credits on form SM-53 pre-assessment.
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