For this sentence to be translated properly into Arabic, a restructuring would be in order:

Original: For every year filed, a charge may be issued for tax evasion or other tax crimes the person is filing for.

For translation purposes: A charge may be issued for tax evasion or other tax crimes for every year for which the person filed.

If the sentence is thus structured, the translation of the term in question would be:

عن كل عام تم رفع فيه الشخص كشفاً ضريبياً


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Note added at 15 mins (2020-04-25 11:35:02 GMT)
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In this context, "to file" means to file (submit or send) a tax return, which is the annual tax statement that a person submits to the government declaring the amount and type of income and other circumstances that determine the amount of tax due. If the filing contains intentional errors to reduce the tax calculation, that would be a chargeable offense.