Correction is not always possible

Sometimes it happens that the taxpayer forgets to settle accounts with the spouse or does not use the option of submitting the declaration as a single parent. In such situations, a correction will not fix the error. The situation is different when the taxpayer omits some income in his annual tax return or fails to deduct the allowance he is entitled to.

Submitting the statement on time does not mean that it has been prepared without errors. The taxpayer has the option of making any adjustments or agree to the one made by the tax office, while losing the chance for lower interest rates. Any mistakes should be corrected, regardless of whether they were made for the benefit of the taxpayer or the tax office.

Submitting a correction of the declaration

The preparation of a correction of the tax declaration is tantamount to filling in a new form. It is important to mark the box in the appropriate field, which indicates that it is a correction. For example, in the PIT-37 form, in item 10, field 2 should be marked - "declaration correction". Additionally, the corrective declaration must be from the same year as the corrected one, made on the form valid for a given tax year.

The correction of the declaration should be accompanied by a statement explaining the reasons for its submission, as well as describe the errors made in the original declaration and the actions taken to remove them (e.g. errors in the calculation, failure to take into account some income, failure to deduct tax relief).

Correction during a tax audit

Unfortunately, it is not possible to submit a correction of the declaration in every situation. The taxpayer's right to correct errors is suspended at the moment of initiating tax proceedings or tax control in the scope covered by the inspection. This right will be restored after the completion of the visit of the tax authorities and all control activities. Submitting a correction in the described situation does not threaten the occurrence of legal consequences, it will simply not be considered.

It is worth knowing that in the case of income tax control proceedings, it is not a problem to submit, for example, a correction of the VAT-7 declaration.

Correction of the declaration submitted jointly with the spouse

It is not possible to submit a declaration or correction after the deadline in a situation where the taxpayer wants to benefit from the preferences of jointly with a spouse or as a single parent. The right to use the preferences exists only until the date on which the settlement for the previous tax year ends (in 2013, until May 2).

At the same time, the above issue applies to the case where the taxpayer originally submitted the tax return separately, and then wants to make an adjustment after the deadline, using the tax calculation on a preferential basis. This only applies to changes in preferences, while any accounting errors etc. can be corrected in the declaration.

Limitation period

In accordance with the law contained in the Tax Ordinance, and specifically in Art. 70 § 1, the tax liability shall expire after 5 years from the end of the calendar year in which the tax payment deadline has expired. Thus, a correction of the declaration can be made until the end of the limitation period, so the declaration for 2012 can be corrected until the end of 2018.

Taking into account taxpayers transferring 1% of their tax to public benefit institutions, the period of correcting these declarations is very short. It was shortened due to the amendment to the PIT Act, where, in accordance with Art. 45c, this period is only one month.

Interest for the tax office

When preparing the correction of the declaration, it may turn out that the calculated tax will increase. In this case, the taxpayer must take into account that not only the missing amount of tax, but also interest should be paid to the office. Currently, they amount to 13% per annum. If the value of interest does not exceed three times the value of the additional fee charged by the post office for sending a registered letter (PLN 6.60) - there is no obligation to pay it.

In a situation where the corrective declaration was submitted with explanations, and the payment of obligations resulting from it was made within 7 days from the date of delivery of the correction to the tax office, the taxpayer has the right to apply for a lower interest rate of 9.75% (75% * 13%).

Tax office correction

The provisions of the Tax Code allow for the possibility of correcting the declaration submitted by the taxpayer.As provided for in Art. 274 of the Act, if it is found that the declaration contains accounting errors or other obvious errors or that it was filled in inconsistently with the established requirements, the tax authority, depending on the nature and scope of the deficiencies, corrects the declaration by making appropriate corrections or supplements, if the change in the amount of the tax liability, the amount the overpayment, the amount of tax refund or the amount of loss as a result of this adjustment does not exceed the amount of PLN 1,000. The tax authority serves the taxpayer with a certified copy of the corrected declaration, along with information about the related change in the amount of the tax liability, the amount of the overpayment, tax refund or the amount of loss, or information about the lack of such changes.

In this situation, the taxpayer must pay the full amount of interest determined at the rate of 13%. The taxpayer may object to the correction to the authority that makes it within 14 days from the date of delivery, which will cancel the correction. However, the taxpayer should then prepare the adjustment himself. If the objection is not raised within the time limit, the correction of the declaration has legal effects, such as the correction of the declaration submitted by the taxpayer.