Individuals > Declaration and payment > Correction of the declaration

Correction of the declaration

In case the declaring individual finds material errors made by him during the completion of the declaration, he may revise the declaration by completing a new declaration, setting the mark "X" in the appropriate box (corrected declaration), within three months from the date of delivery of the first declaration.

Within this period, the individual has the right to correct the declaration up to two times, without being penalized.

If within this three-month period are effectuated changes for the third time, he will become subject to penalties.

If during the control, it will result that the taxpayer has undeclared incomes in the declaration or false or incorrect documents, against the taxpayer are applied the penalties set out in the law on tax procedures.