For first-year taxpayers who cannot file online, this will come as good news. In previous years the Tax Office has not released the manual returns until the start of May, which is only about two weeks before the filing deadline !
This year they have been a little more considerate. Now all of the necessary returns for manual filing for residents and non-residents: including 2042 / 2042C/ 2042C Pro/ 2044/ 2047 and 3916 are now available for manual completion. Sadly these are not intelligent or fillable PDF´s, which means that completing them is a tedious and time consuming process ….
Presumably the Tax Office want to make manual filing a little unpleasant so as to encourage taxpayers to file online. However for first-year filers there is no other option.