Scope of Tax Corrections and Submission Requirements

The Directorate General of Taxes (DGT) released an infographic on 1 December 2025 detailing tax corrections. The graphic outlines which taxes and situations are eligible for correction and the filing deadline.

The guidance states that corrections are allowed for calculation errors, incomplete data, or material fact changes. Taxpayers must submit a correction request form, evidence of the error, and supporting documents as prescribed.

Following this procedure enables taxpayers to avoid administrative penalties and adjust their tax liabilities accurately. Companies are advised to regularly review financial statements to ensure compliance.