If the taxpayer discovers an error or incompleteness of information in the submitted tax return, which led to an incorrect calculation of the tax amounts, then he is obliged to draw up an updated tax return within the established time frame. At the same time, it is worth considering a number of rules that will help you avoid penalties and on-site inspections.
To draw up an updated declaration, use the reporting form, the established form of which was valid in the tax period for which it is necessary to make corrections. This rule is indicated in paragraph 3, clause 2 of the Procedure for filling out the declaration. The data in the reporting should be reflected in the same order as in the primary declaration.
Determine the indicators that led to the incorrect calculation of the amount of tax payable to the budget. According to clause 1 of article 81 of the Tax Code of the Russian Federation, if the error did not lead to an understatement of tax, then the taxpayer draws up an updated declaration at his will and cannot be held liable. If the reason for the error is incorrect accounting, then corrections are made in this documentation. Particular attention should be paid to invoices, invoices and books of records of purchases and sales.
Fill in the declaration, while in the column "Type of document" on the title page, put the number "3", which indicates that the reporting is updated. After that, mark in the appropriate box the serial number of the adjustment. If this "specification" is the first, then the number "1" is put. Be careful when specifying indicators. After completing the filling, double-check the tax amount.
Read the basic rules for filing an updated return to help you avoid penalties. If you do not submit the corrected reports before the tax inspector detects the error, then the company will be assigned an on-site inspection.
In this regard, it is necessary to submit a declaration before the expiration of the tax payment or reporting deadline. According to clause 4 of article 81 of the Tax Code of the Russian Federation, the taxpayer is not held liable if he pays the tax arrears and the accrued penalties for delay before the submission of the revised declaration.