Entrepreneurs submit their declarations to the tax office. There are cases when errors are made in the calculations. Tax officials should find them if there are errors and notify you about it. In this case, taxpayers submit revised declarations, where erroneous data made in the previous declaration are corrected.
It is necessary
documents confirming the timely payment of taxes, computer, A4 paper, pen, printer, diskette
Instructions
Step 1
The revised declaration is submitted to the tax office for the period when the mistake was made (overpayment or underpayment of certain taxes), but no later than three years. For example, you made a mistake in the declaration submitted in 2004. It's 2011 now. This means that it is not possible to correct the errors, since the entered information cannot be verified. And if erroneous data are entered in the declaration submitted in 2009, then an updated declaration is drawn up.
Step 2
When filling out the declaration, indicate on the title page of the declaration form in the "Type of document" stock, fill in the number 3, that is, specify that you are submitting exactly the revised declaration. And after a fraction after the number 3, put the serial number of the revised declaration. Let's say you submit a revised return for the same tax period for the second time. In this case, write 3/2 in the "Document type" line.
Step 3
Fill in the necessary data in the declaration, namely: the details of the organization, the amount of the tax base and the tax itself, etc. Copy the finished declaration to a floppy disk. Print the declaration in duplicate.
Step 4
Fill out an application stating that you want to make additions and changes to tax reporting. Of course, there is no single form of such statements, so they are drawn up arbitrarily. In the header of the application, enter the name, TIN, KPP of your organization. Indicate for what period and for what tax the revised declaration is submitted. Indicate in the application how much the mistake was made, for what reason, what is the amount of the penalty (if paid, then when). Sign the manager and the chief accountant, the date of writing the application.
Step 5
Provide additional information and documents confirming the correctness of the calculation and the timeliness of payment of taxes.
Step 6
Submit the updated tax return to the tax office.
