The law allows in case of detection of an inaccuracy in the already filed tax income statement from the previous year, until September 30th to submit a one-time corrective statement. This possibility is valid both for natural persons who had to declare their income by the end of April, and for persons carrying out business activities as traders within the meaning of the Commercial Law, including sole traders and farmers. For them, the deadline for submitting the necessary documents to the National Revenue Agency expired at the end of June, the BNR specifies.
It is clear from the website of the revenue agency that when submitting such a corrective declaration, one cannot use a discount of 5 percent of the import tax, since the requirement that the declaration was submitted within the period for using the discount will not be fulfilled. If a discount of 5 percent was calculated in the originally submitted declaration, the discount is lost when making a correction.
The possibility of making a one-time correction in the tax due on the declaration does not extend the deadline for paying the tax, the NRA also reminds. If, as a result of the correction, a larger amount of the tax due is established, the amount that was not paid within the legally established term is due with interest.
The revenue agency can contact a taxpayer if it finds inaccuracies in the return already submitted. Then the period for correction is 14 days from the day on which the message was received from the NRA. The submission of a corrective declaration at the invitation of the revenue agency does not take away the right to another corrective declaration (at one's own request) until September 30.