Even carefully completing a form such as PIT-37 does not always guarantee that you will not discover errors in it after some time. To eliminate calculation mistakes, it is a good idea to use a PIT tax return preparation program (see here). What should you do if you notice an error? What procedure does the legislator provide for correcting clerical or calculation errors in PIT returns?
Correcting a PIT Return – What Do You Need to Know?
Polish legislation provides for the possibility of correcting a filed PIT return. You can submit a correction to your PIT return—as this process is formally called—any number of times. This solution provides an avenue for taxpayers who made a mistake when filing their PIT return.
As far as formal matters are concerned, you should be aware that you can submit a correction either in person at the competent tax office or electronically.
How Do You File a Correction to a PIT Return?
There is no additional form that must be used to submit a correction to a PIT return. This means that every taxpayer should complete the form they used again. If you filed PIT-37, you must use that same form again. Since forms change fairly often, you must remember that the correction requires the form that was in force in the year for which you want to submit the correction.
Where can you find PIT document templates that are no longer in force? This should not cause you much difficulty—simply contact the nearest tax office or search online.
Sometimes Officials Find the Errors
It happens that a taxpayer learns about errors they have made from officials. This is a very common situation because every return is carefully checked by tax authority employees after it is filed with the competent tax office. Depending on the type of error, you may receive a summons. In such a situation, you will have to appear at the office by the specified deadline and explain the mistake.
If the error concerns figures, such as the amount of income, officials sometimes make the necessary changes themselves and inform the taxpayer. However, this applies only when the mistake does not exceed PLN 1 000.
How Much Time Do You Have to File a Correction?
Filing a correction to a PIT return is subject to a time limit. On the contrary, the legislator has set a deadline of five years from the date the return was filed. You should correct any errors you notice within this period. Also remember that filing a correction will not be possible once the office begins an inspection. For this reason, it is not worth putting off this task.