Purpose
This Parkas aims to introduce the implementation of incentives for the voluntary revision of tax returns to taxpayers or withholding agents who request to amend tax returns as stated in Article 117 of the Tax Law.
Scope
This Parkas applies to taxpayers under the self-declaration regime who request to amend the tax declaration after the date of filing the tax declaration on the basis of any mistake or mistake made by the taxpayer or the withholding agent.
Encouragement for the voluntary requirement of tax returns, taxpayers or withholding agents who voluntarily request for correction of unintentional errors in accounting records and tax declarations resulting from an understanding of tax obligations in Limited levels of negligence, confusion or delusion are encouraged as followings :
Adjustments prior to the tax audit : For the period that has not yet undergone the tax audit, the taxpayer or withholding agent who volunteered to come in to correct the accounting records, tax declarations and repaid the tax arrears must be received by the taxpayer or withholding agent. Suffer 10% tax and get the following discount interest rate as below ,
A. 50% discount on late interest in case the adjustment is made no later than 6 months after the tax filing date.
B. 20% discount on late interest in case the adjustment is made more than 6 months after the tax filing date.
Incentives for voluntary tax returns Download