There are various reasons that may lead to the filing of a supplementary income tax return , but the most frequent are the collection of arrears and income not declared by mistake. We remind you that a supplementary return can only be filed when the amount resulting from the modification is greater than the amount initially paid. This is also the case if the initial return was for a refund and the supplementary return has a positive result.
To reflect that the declaration submitted is a supplementary one, we must indicate this on page 2 of the form , also stating the amount already paid or the refund obtained. The supplementary declaration must include all the income already submitted in phone number in us the initial declaration and any additional income. Therefore, its result will be the total that the taxpayer must pay for his/her earnings in that year. That is why we must note what has already been paid or refunded, so that the supplementary declaration only settles the difference.
If a supplementary declaration is filed for an Income Tax in which an improper refund has already been obtained, the amount improperly obtained must be entered plus the quota that, where applicable, may result from the supplementary declaration.
Supplementary declarations must be submitted within the regular deadline for filing Income Tax for that year , although, depending on the reason for filing, special deadlines may be established. Otherwise, they will be considered late and the taxpayer may be forced to pay surcharges or penalties.
Supplementary Income Tax Returns are not domiciled . They must be printed and taken to the bank. You can request a deferral of the debt, but not twice, as if it were the Income Tax Return initially submitted. If you wish to request a deferral of the resulting amount to be paid, you can submit the supplementary tax return to the Treasury accompanied by the request for deferral in the ordinary form.