Voluntary disclosure petition

À propos de ce document

When is it used?

When you notice an error in a return that understates the tax, or a return was never filed, it is used to report the situation voluntarily before the tax authority learns of it. This petition is attached to the return filed under voluntary disclosure; it can also be done by ticking the voluntary disclosure option in the e-return system.

Conditions

1. The disclosure must be made before an official denunciation is made to the tax authority.
2. Before the disclosure, no tax audit has started and the matter has not been referred to the assessment commission.
3. The tax must be paid within 15 days from the day the petition is filed, together with the voluntary disclosure surcharge calculated at the late payment interest rate for each month of delay.
4. If the return was never filed, the return must also be filed within 15 days.

If these conditions are met, no tax loss penalty is imposed; irregularity penalties may still apply. If any condition is not met, the tax is assessed together with the penalty.

Points to watch

• If you have received a letter from the tax authority, first check whether it is an invitation to explain; different deadlines and a penalty reduction apply to invitations to explain.
• To calculate the total payable with the voluntary disclosure surcharge: Late payment interest · Comparing penalties: Tax loss penalty
• Guide: Tax penalties, voluntary disclosure and reductions

Legal basis

Tax Procedure Law No. 213 art. 371; Law No. 6183 art. 51.

Il s'agit d'un modèle général ; adaptez-le à votre situation. Délais, montants et conditions peuvent changer ; consultez votre expert-comptable ou votre avocat pour les sujets importants.