Poles like to settle online. Almost 20 million electronic declarations – Economy

The taxpayer has the right to submit an amendment to the PIT within five years after submitting the incorrectly filled tax return to the tax authority.Photo: Bison 101 / Shutterstock

It should be borne in mind that there is an exception in the PIT that prevents the submission of an amendment, ie it will not be possible to amend the declaration if there is a lawsuit against the taxpayer or a tax audit by the tax administration. In this case, it will be possible to submit the PIT correction only after the completion of the procedure.

Formal and amount errors

According to the specialized website pitax.pl, the most common mistakes made by taxpayers in tax returns can be divided into two groups:

Formal errorsI mean:

  • to submit a tax return in an outdated form,
  • entering the wrong tax identifier (taxpayer’s NIP / PESEL number),
  • incorrect personal information of the taxpayer and / or spouse,
  • error in the address or name of the tax office;
  • failure to add required additions.

Amount errors, ie any inaccuracies in the amounts specified in the PIT declaration (eg rounded amounts, omission of required fields). Such mistakes can even result in penalties for tax violations.

Penalties will be avoided only if the amounts are understated or if all income is not disclosed, only the voluntary and prompt delivery of amendments to the tax return and payment of tax arrears to the competent tax authority.

Reduce late payment interest by half

The taxpayer has the right to submit an amendment to the PIT within five years after submitting the incorrectly filled tax return to the tax authority. This period is calculated from the end of the year in which the incorrectly completed tax return was submitted. If you have submitted your PIT tax return for 2021 to the tax office in 2022, you will be able to submit an amendment to your tax return by the end of 2027.

Importantly, there are no restrictions for PIT adjustments, so you can file any number of the same tax return over a five-year period.

If you make a mistake to the detriment of the tax authority, submitting an amendment within six months after the submission of the tax return will allow you to reduce the delay rate by half.

In the form, select “2nd Amendment to the Declaration”. Amendments to the tax return must be made in the form in force in the same year as previously submitted by the PIT. However, it is not enough to fill in the gaps in the preparation of the tax return. As in the case of submission of the relevant declaration, you must fill out the entire document.

The PIT amendment can be submitted directly to the tax office, sent by mail or sent by electronic declaration. It does not matter how the main tax return is submitted.

When the tax office finds an error

An amendment to the PIT may be submitted for a reason other than the appearance of the error. If you have not indicated a tax deduction in your tax return in previous years, and you have donated to any foundation or incurred expenses for using the Internet, you can file a tax return. However, you should keep in mind that PIT correction can be done with the PIT / O form (PIT-36, PIT-37, in addition to PIT-28) or PIT / D (in addition to PIT-37, PIT-36 and PIT). should be accompanied. For persons paying construction benefits received in previous years 28). The taxpayer must also have invoices or other documents confirming the expenses, which must comply with the terms of the discount.

However, there may be a situation where the tax office finds an error and makes a correction, and then informs you about it, and you do not agree with the change. In this case, you have 14 days to object to these amendments, as of the date of receipt of the amended PIT declaration. If you do not object to the changes made during this period, the amendment will be accepted by the tax administration on the date.

PolskieRadio24.pl, PITax.pl, DoS

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