“Letter of Regret” will Save the Taxpayers when Forgetting to Fill a Tax Return

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Active regret is a “letter of regret” that will save the taxpayer from a fine for not filing a tax return. People who do not run a business do not have to prepare settlements, because all data is downloaded from the system, but entrepreneurs have to do it on their own. Active regret will save them when they forget an important date.

A few years ago, a taxpayer who forgot to file a tax return had a serious problem, because he had to write an active regret as quickly as possible, in which he admitted being overlooked and at the same time submitted a correctly completed declaration. Now it is easier because the tax returns of all people who do not run a business are in the system. Such a prepared settlement is enough to accept with one click, but if the taxpayer finds an error, he rejects the proposed settlement and introduces corrections.

Or, he may choose a third way and do nothing about his annual statement. In this situation, PIT is considered to be complex anyway. However, if it contains any errors, they will be charged to the taxpayer, so the office will be able to summon him to provide explanations, and unfortunately – the tax office will be able to impose a fine. At the same time, if the taxpayer finds out after some time that your e-PIT system did not include any allowances, after the deadline, he will not be able to demand their inclusion in the settlement.

The automatic settlement, which takes into account all the taxpayer’s income is a great convenience because it completely relieves taxpayers of the obligation to collect declarations issued by individual principals or employers (which makes it easier for people who provide services to more than one employer), total income and complete the annual declaration. Unfortunately, this facilitation does not yet apply to people running a business. They have to prepare the statement on their own (or the accountant does it for them), and failure to submit the statement on time is punishable by a fine.

If the taxpayer has forgotten his duty, perhaps not all is lost yet. It is important that he becomes aware of his mistake before the tax office calls to correct it. The institution of active regret, existing for many years in tax law, serves this purpose. It means a written admission of guilt for the taxpayer, which is simply an expression of remorse. Such a letter should be sent to the tax office competent for the given taxpayer. To avoid liability, the taxpayer must simultaneously submit an outstanding annual tax return. Merely “apologizing” is not enough and it is necessary to perform a forgotten activity. If the settlement requires additional tax, it must be paid with interest. The necessary condition for the effectiveness of such active regret is signing the sent notification with a qualified electronic signature or a trusted signature.


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