The delivery of the IRS statement is one of the most awaited – and also most feared – moments by taxpayers. Errors in filling are common, especially due to the amount of data and attachments involved. Although they are often detected only after submission, the good news is that if it is corrected, it is possible to avoid high fines.
According to Tax Authority (AT)Even after the initial validation of the model 3 statement, the taxpayer must consult the state of its delivery to ensure that no errors in central validation arise.
If any incorrect or omission is identified, it is possible to submit a replacement statement.
How to correct errors in IRS
According to the same source, the replacement statement allows to correct identified errors after initial submission.
There are different possible scenarios, depending on the moment the correction is done, writes the publication.
If the error is detected within the legal deadline, simply submit a new statement of replacement without any penalty.
However, according to the same source, if the replacement is made within 30 days after the end of the delivery time, a reduced fine of 46.87 euros may be applied.
Explains the site AT That this reduced fine results from the application of 12.5% of the minimum amount of the fine provided for in the General Tax Infringement Regime (RGIT), whose minimum amount is 375 euros.
Already if the error is corrected after these 30 days, the value of the fine rises to 93.75 euros, which corresponds to 25% of the minimum amount of the fine, adds the publication.
It should be noted that the payment of the reduced fine must be made within 15 days of notification.
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What happens if you don’t correct?
If the taxpayer does not regularize the situation or pay the reduced fine within the expected period, the same source that will lose the right to this benefit and will be subject to the payment of the fine for the legal minimum expected: at least 375 euros, and up to 22,500 euros, plus procedural charges.
The OT also warns that if the correction is not voluntary and the error is detected by the authorities, it may be interpreted as an attempted intentional omission, further aggravating the sanctions, writes the site.
How to submit a replacement statement
To correct errors, the taxpayer must access the Finance Portal, select citizens> Deliver> Declarations> IRS> Correct and follow the indicated steps.
According to the same source, the system automatically generates a new pre-named statement with the data already submitted, allowing the user to edit only the necessary.
After changes, the statement is required again. According to ATthis procedure must be performed within 30 days to benefit from the reduced fine conditions.
Avoid problems: better prevent than correct
To avoid these situations, it recommends that, before submitting the declaration, all data is carefully reviewed.
The deadline for delivery of IRS takes place until June 30, allowing taxpayers enough to fill and validate the information calmly and rigorously, according to the same source.
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