You will not submit a correction during the inspection!

A correction of a declaration submitted during a tax inspection is considered invalid to the extent that it relates to the activities covered by the inspection. The rules regarding the deadlines for its submission are defined in the Tax Ordinance. They show that even if the correction is submitted by the taxpayer during the inspection, it will not affect the previous declaration and will not change the amount of public law receivables.

The privilege of correcting the declaration

The rules and deadlines for submitting corrections of tax returns are regulated in Art. 81 and Article 81b of the Tax Ordinance. As a rule, taxpayers, payers and collectors have the right to correct a previously submitted tax return, unless separate regulations provide otherwise. However, the right to submit the declaration is suspended for the duration of the tax proceedings or tax inspection. As has already been said, in accordance with Art. 81b par. 2, the correction that was submitted during this period has no legal effects.

A taxpayer who finds irregularities after the end of the inspection (but during the ongoing control procedure) may, within 14 days from the delivery (receipt) of the control report, correct (even within the scope covered by the control procedure) the tax declaration already submitted initially. Such a law is provided for in Art. 14c of paragraph 1. 2 and 3 of the Act on fiscal control. Thanks to this, it can avoid fiscal penal liability in accordance with Art. 16a of the Penal Code

Interest on corrected returns

However, the taxpayer will be required to pay default interest, which, in accordance with Art. 56 par. 1 of the Tax Ordinance, they amount to 200% of the basic interest rate on the Lombard loan. Although the legislator provides for the possibility of reducing the interest rate to 75% in the event of submitting a legally effective correction of the declaration, justification of its reasons and payment of tax arrears within 7 days from the date of submission of the correction, but the reduction of the interest rate is impossible in the case of correction:

• declaration submitted after the notification of the intention to initiate a tax audit has been delivered,
• declaration submitted after the end of the tax audit,
• performed as a result of checking activities.

Submitting a correction before the start of the audit

It is worth mentioning here that the tax authorities are obliged to notify about the intention to initiate a tax audit, which cannot be commenced before the deadline of 7 days from the date of its delivery. The exceptions for which prior notification is not required are the special cases set out in Art. 282c of the Tax Code. They include, among others failure to report economic activity for taxation, taxation of income that is not covered by disclosed sources.

Receipt of a notification of the intention to control does not suspend the right to submit a correction of the declaration. The given entitlement is suspended only at the commencement of the fiscal audit.

Rights and deadlines for submitting a correction of the declaration

Action	The right to submit a correction * of the declaration	Deadline for submitting a correction of the declaration
receipt of the notification about the intention to initiate an inspection	is entitled to	any
checking activities	is entitled to	any
tax audit from the Tax Office - during - after	- not eligible - is entitled	- not applicable - on time initiate the procedure tax
fiscal control: - during - after finishing but before completion of the proceedings checklist	- not eligible - is entitled	- not applicable - within 14 days from completion
tax proceedings - during - after	- not eligible - only in the scope not covered by the decision specifying the height tax liability	- not applicable - any

* relating to the period and activities covered by the activities

 

The legislator, as a rule, provides for the possibility of submitting corrections to declarations, however, indicating specific dates and events regarding their submission. Suspension of the right to correct errors takes place during a tax audit. In this case, even if the taxpayer submits a correction - it will be considered invalid and will not affect the declaration.

Pursuant to the Tax Ordinance, employees of the tax office are obliged to inform the taxpayer about their visit, which gives them time to properly prepare for it and the possibility of correcting mistakes and avoiding additional penalties.