An amendment to the PIT declaration can be submitted within 5 years Photo: Shutterstock / Andrey_Popov
Wrong address, failure to indicate the existing tax credit in the settlement, failure to take into account the additional income – these are the only selected situations for which you need to prepare a PIT declaration for 2021 according to the portal Bankier.pl. .
“An amendment to the annual tax return for 2021 can be made independently if the taxpayer realizes that the PIT is incorrect. If the calculation is sent electronically, the amendment will take from a few minutes to several tens of minutes – depending on the scale of the correction. Your e-PIT can be implemented through the public service, as well as through commercial programs for calculating annual tax returns, ”the article reads.
Paper-based tax returns can also be amended. In this case, the amendment must also be submitted in the traditional way through Poczta Polska or by submitting the form prepared in the receipt window of the tax office.
How long must the amendment be submitted?
We can find out the error in the declaration ourselves, but the tax administration may call us to correct it. By correction, the taxpayer corrects errors in the initial calculation. It is worth submitting an amendment immediately.
Settlement #PIT 2021 is still ahead of you? 📝
Remember, you have until May 2
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– Ministry of Finance (@MF_GOV_PL) March 28, 2022
“Adjustments must be made before the expiration of the limitation period, so as a rule, adjustments must be made within 5 years from the end of the year in which the declaration is submitted. Declarations for 2021 must be made by the end of 2027. tax affects refunds, but we need to file an amendment and do it as soon as possible to avoid paying interest when you make an additional payment for the tax return, ”we also read.
According to the portal, submitting an amended tax return for the previous year is not a complicated task. PIT is made by submitting amendments:
– tax return (according to the template in force in the year of filing) – marked as “adjustment” (in the form of tax the taxpayer always has the right to choose between “submission of the tax return” and “adjustment to the tax. return”),
– the content of the tax return must indicate that the amendment occurred on the taxpayer’s own initiative or as a result of the actions of the body as part of the tax audit or inspection activity;
– must be controlled by the deadline for submission of the amendment – allows to reduce interest rates by half by half for late payment, which occurs within 6 months after the deadline for the annual settlement.
There is no obligation to provide a written justification for the reasons for the amendment (ORD-ZU).
After submitting the amendment
The portal notes that self-correction of errors by the taxpayer is a better solution than waiting for a “call” from the tax office with information about incorrect information in the annual PIT return. The preparation of the tax return has such an effect
– if submitted within the specified period, together with the payment of tax debts (if any), which will result in the waiver of punishment for a criminal fiscal offense;
– Payment of the tax debt (if any) within 7 days from the date of submission of the amendment and not later than 6 months after the deadline for submission of the currently amended tax return reduces the tax rate.
The PIT amendment consists of sending a properly completed PIT form to the appropriate tax office instead of the previously submitted tax form.
From service # SizinPIT you will use if you decide on forms #PIT-37 and PIT-38, as well as PIT-28 and PIT-36. The service does not apply to income from economic activities and special departments of agricultural production.
– Ministry of Finance (@MF_GOV_PL) February 17, 2022
The competent authority will correct the taxpayer itself
The audit activity of the tax administration consists of finding simple errors, and the body as part of this activity, e.g. If the change in the amount of tax liability, the amount of overpayment, the amount of tax refund or the amount of damage as a result of this adjustment does not exceed 5000 PLN, the declaration itself shall be amended by making appropriate adjustments or additions. . He shall also ask the declarant to correct the information contained in the declaration, stating the reasons for the suspicion, and to provide the necessary explanations.
“‘The amendment made by both the taxpayer and the taxpayer as part of the audit activity will not result in a reduction in the late payment interest rate. After that, the standard interest rate will be applied,” Bankier.pl concludes.