8.12. Regularisation of previous tax returns

It may happen that, once the Income Tax return has been filed, the taxpayer warns of errors or omissions in the declared data. The channel for correcting such anomalies is different, depending on whether errors or omissions have caused a damage to the Public Treasury or the taxpayer.

1. 8,12,1. Supplementary tax return: Errors or omissions to the detriment of the Public Treasury
2. 8,12,2. Errors or omissions to the detriment of the taxpayer