8.12. Regularization of previous declarations

It may happen that, once the Income Tax return has been submitted, the taxpayer notices errors or omissions in the declared data. The procedure for rectifying such anomalies is different, depending on whether the errors or omissions have caused harm to the Public Treasury or to the taxpayer themselves.

1. 8.12.1. Supplementary statement: errors or omissions to the detriment of the Public Treasury
2. 8.12.2. Errors or omissions to the detriment of the taxpayer