A conscientious taxpayer is obliged, within the time period specified by the tax code, to submit a declaration or calculation to the tax authority. In this case, the payer's obligation is considered fulfilled. It often happens that after filing a declaration, an accountant of an enterprise or an individual entrepreneur discovers errors. You cannot revoke such a document. A corrective or "revised" declaration must be submitted.
Necessary
- - primary declaration;
- - blank declaration form in paper or electronic form;
- - computer, printer, internet.
Instructions
Step 1
Analyze the primary declaration. Make sure that there are errors: the information is not fully reflected or they lead to an underestimation of the tax base. Mark for yourself the sheets and columns that need to be corrected.
Step 2
Download online or get from the tax authority the declaration form valid for the tax period for which the changes are being made.
Step 3
Proceed with the completion of the corrective declaration, paying particular attention to the changes that need to be made to the cover page.
Step 4
When filling out the title page, the correction number is entered in the required column. In the primary declaration, this is zero. In "refined", if this is the first adjustment, 1. The unit is entered in the last cell. The previous cells are filled with zeros: 001. There can be several "refined" declarations. It all depends on your attentiveness. If, after submitting the "revised" declaration, you again find an error, no one can prevent you from submitting the next corrective reporting with the correction number 002, etc.
Step 5
Fill in the remaining sections by making the necessary changes to the corresponding sheets and columns that you previously marked for yourself.