Did Soviet Union have the requirement that people submit yearly tax returns?

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The answer is no, for the majority of people. Most people in the Soviet Union had only one (legitimate) source of income: their salary. Tax was withheld at source, at a specified rate, and none of these people had to file any tax returns. There was a very small class of people called artisans who officially worked and sold the product of their work themselves, and they had to file a tax return. The rules for, and the number of, these people varied with time, but since the 1920s this was a very small minority. There was no tax on interest income (on bank deposits, bonds, etc.)

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Source: stackoverflow.com

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