The IRS delivery started on April 1 and runs until June 30, and there are penalties for those who do not deliver on time, as well as for those who have to replace the document and do not meet the deadlines.
When filing the IRS it is essential to pay special attention to the deadlines, since delays or errors can lead to a fine.
Starting with the failure to file, remember that those who are included by the automatic IRS do not have to worry. If the taxpayer does not confirm the declaration pre-filled by the tax authorities by the end of the deadline, this will be considered delivered and the provisional assessment will be converted into a definitive one, according to the newspaper Eco.
If it is a couple and nothing is communicated to the Tax Authority (AT), the automatic IRS assumes separate taxation. Still, if taxpayers prefer otherwise, it is possible to submit a replacement declaration within 30 days after the settlement, without penalty.
For those who do not have automatic IRS, failure to file their tax return within the legal time limit can lead to the payment of a fine, which can reach up to 3,750.00 euros.
However, the amount can be reduced if the taxpayer regularizes the situation voluntarily, and considering components such as the delay time and the degree of fault.
If the taxpayer files within one month of the deadline, on his own initiative and without having harmed the state, he may have to pay at least a fine of 25 euros. If you file after these additional 30 days, the minimum fine is 37.50 euros, which can reach 112.50 euros if the tax authorities have already started an inspection procedure.
On the other hand, there are also cases of people who have delivered the IRS, but the declaration contained errors. In these cases, you can file a replacement return if the legal deadline is still running. In the case of a "higher tax or lower refund than previously calculated", there are the following deadlines, "without prejudice to the liability for administrative offenses that may apply":
- Within 30 days after the expiration of the legal deadline, whatever the situation of the return to be replaced;
- Until the end of the legal term for an administrative or judicial appeal against the assessment act, for the correction of errors or omissions imputable to the taxpayers which result in a lower amount of tax than that assessed on the basis of the tax return submitted;
- Up to 60 days before the expiry of the limitation period, for the correction of errors attributable to taxpayers which result in a higher tax amount than that previously assessed.
In this sense, there is no place for a fine if the replacement return is sent within the legal deadline. As regards when it is sent until 30 days after the deadline, you may be subject to a minimum fine of 25 euros. If you only notice the error up to 60 days after the deadline and the error harms the tax authorities, it can lead to a fine between 37.5 euros and 112.5 euros.
Influencing the amount are aspects such as the time elapsed until the regularization, the seriousness of the error and the fault and economic situation of the taxpayer. It should also be noted that if the delivery is late and the tax authorities find inaccuracies or omissions in the declaration, the fine may be higher, between 375 euros and 22,500 euros, adds the news source.
It should be noted that there are certain circumstances in which there may be an exemption from the fine. According to the General Taxation Infringements Law, "no fine may be imposed when the agent is a natural person and provided that, in the previous five years, the agent has not
- Been convicted by a final and unappealable decision in a misdemeanor or felony proceeding for tax violations;
- Benefited from the payment of a reduced fine under the terms of this article;
- benefited from the exemption provided for in article 32, if the infraction does not cause any actual loss to the tax revenue; has remedied the infraction and the infraction reveals a low degree of guilt.
English
Português
Français
Español
Deutsch
Nederlands
Русский
中文(简体)
