Amend informative tax returns
Once a return has been filed by means of a web form, the "consolidated" return will be subsequently acted upon, making the addition, modification or deletion of records directly, without the need to explicitly indicate the will to supplement or replace a previous return.
Therefore, once a return has been filed, if an authorised filer subsequently accesses the form, the "consolidated" return will be displayed on the form with the updated information filed, on which he/she can proceed to make the necessary changes (add records, modify records or delete records).The corresponding information contains the date of the last update of each record in the declaration.
Modifications of returns by means of online TGVI file
The system established by using online TGVIs (the one relating to the online TGVI form is different) is as follows:
There can only be one original return.The rest would be complementary or substitutive.
The following must be differentiated between:
Add records:A “C” shall be entered if the filing of this return is intended to include payments which should have been included in another return of the same financial year filed earlier but which were completely omitted from the return.
A number of supplementary returns may therefore be submitted.
In the process of uploading and validating the file through the online TGVI , records rejected as erroneous must be presented as complementary (i.e., a new original is not required), and it must necessarily include the Receipt Number of the return to which it complements.
Change records:the submission of a return for the purpose of modifying the content of data declared in another return of the same financial year submitted previously shall be made by submitting a return replacing the return containing the records to be modified.
Replacement return:An “S” shall be entered if the purpose of the filing is to cancel and completely replace a previous filing of the same financial year.A replacement return can only override one previous return.
Prior to the presentation of the substitute return, it is essential that the taxpayer cancels the tax return it replaces.The Receipt Number of the return being replacing has to be filled in, which has to exist and has to be removed by substitution (or replaced).
As many substitutive returns may be filed as the taxpayer considers, provided that the substituted ones are successively withdrawn.