Annual tax return correction - rules for submitting to the office

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Taxpayers often decide to settle their income earlier, which is usually caused by an overpayment of tax and expectations for its faster return. The tax office has as much as 45 days if you submit your tax return electronically or 3 months if you submit it on paper, but when you submit your tax return already in January or February, in most cases, you can expect a tax refund after just a few weeks. Unfortunately, hastily submitting an annual tax return often causes errors that need to be corrected later. So the correction of the annual tax return will come to the rescue.

Annual tax return correction and submission conditions

Tax Code in Art. 81 guarantees every taxpayer the possibility to correct the annual tax return. A necessary condition for correcting the document is to select the purpose of submitting the "correction" form. The correction of the annual tax return may be submitted within 5 years (limitation period), counting from the end of the year in which the original version of the tax return was submitted, therefore corrections for 2020 may be submitted until the end of 2026.

PIT declarations change their "graphic design" almost every year. It should be remembered that when submitting a correction of a tax declaration, it is made in accordance with the formula applicable in the corrected tax year, i.e. when correcting 2019, it must be done on the form valid in that period, and not on the current PIT declaration.

The correcting document is usually accompanied by an explanation of the reason for submitting the correction, although from 2016 such explanations do not need to be provided. The offices have developed an internal form for the submission of statements (ORD-ZU), which may or may not be used. When justifying the submission of a correction of the declaration, it is necessary to indicate which data has changed and why. If we exercise the right to remain silent, in case of doubts, the office will call us for explanations anyway.

Additionally, it should be remembered that in accordance with Art. 81b of the Tax Ordinance, the right to submit the declaration is suspended for the duration of the tax proceedings or tax inspection - within the scope covered by this proceeding or inspection. The correction of the annual tax return submitted during their duration does not have any legal effects. The tax authority pursuant to Art. 274 § 1 of the Tax Ordinance, if it is found that the declaration contains accounting errors or other obvious errors or that it was not completed in accordance with the established requirements, depending on the nature and scope of the deficiencies, may:
1.to correct the declaration by making appropriate corrections or additions, if the change in the amount of the tax liability, the amount of the overpayment, the amount of tax refund or the amount of the excess tax to be transferred or the amount of the loss as a result of this correction does not exceed the amount of PLN 5,000;
2. request the declarant to correct it and provide the necessary explanations, indicating the reasons why the information contained in the declaration is called into question.

Does the correction of the annual tax return have negative consequences?

Introducing changes to the PIT declaration may increase the tax due or reduce the amount of tax overpayment. If the tax office has managed to return the overpayment, then, in accordance with Art. 52 of the Tax Ordinance, the taxpayer has a tax arrears. In 2021, the deadline for paying the tax was March 1, 2021 (because February 28 fell on Sunday) for people taxed with a flat rate. For the rest of the taxpayers, the deadline was April 30, 2021.

If the correction of the annual tax return was submitted before these dates, and it results in the tax payable / additional payment, the obligation to make the payment also occurs on these dates. If the annual tax return is corrected after the statutory deadlines, tax liabilities should be paid to the tax office as soon as possible in order to avoid high interest rates on tax arrears. Under certain conditions, the amount of interest can be lowered to 50% of the base value. The reduction of this rate will be available to taxpayers who pay the arrears revealed as a result of the correction, which was submitted no later than 6 months after the deadline for submitting the declaration.

However, in a situation where after correcting the declaration, an overpayment of tax arises, you can submit an application for overpayment together with the correcting document (Article 75 of the Tax Ordinance). Tax overpayment in the event of a correction, in accordance with Art. 77 § 1 point 6 of the Tax Ordinance, occurs within 2 months from the date of submitting the corrective declaration, but not earlier than 3 months from the submission of the original annual tax return (if it was submitted on paper) or 45 days (if it was submitted electronically).

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Correction of the annual tax return and the form of tax return

The refund of overpayment of tax presented in the correction of the annual tax return may be transferred to a bank account, however, the condition is to notify the tax office of the account number to which the refund may be transferred. In the case of entrepreneurs, it is done using the CEIDG-1 form, while natural persons submit the ZAP-3 form. If the tax office does not have information about the taxpayer's bank account, it shall refund the tax overpayment by means of a postal order, and the costs of such transfer shall be covered from the amount of the refund.

Correction of the annual tax return in the wfirma.pl system

Wfirma.pl system users to correct the annual tax return, go to the tab: START »TAXES» ANNUAL DECLARATIONS »ADD DECLARATION and select the appropriate declaration form:

  • Annual income tax declaration on general terms (PIT-36),
  • Annual flat income tax declaration (PIT-36L),
  • Annual flat-rate income tax declaration (PIT-28).

Then, in the window that will appear, the period for which it is to be submitted is defined. We indicate CORRECTION as our goal. Then we control the data collected by the system and save the correction.