Any taxpayer correcting the amount of taxes or budgetary subsidies under the rules of self-revision will be subject to a self-revision surcharge.
The self-revision surcharge will be determined by the taxpayer separately for each type of tax and budgetary subsidy according to the difference between the tax or subsidy declared and corrected, and it must be paid at the time of filing.
The self-revision surcharge is calculated at a rate of 1/365 of the central bank base rate valid at the time of the delay and/or
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Web page updated on 24 Aug 2024 15:26