How to properly file an adjusted tax return. Updated VAT return and more: submit the update correctly If there is an error in the return

It happens that all the significant numbers and data in the tax return are correct, but it is not possible to submit it on time. Let's look at the three most common cases that are difficult to fix.

1. The period indicated on the title page of the declaration is incorrect.

Emerging difficulties:

• The error is difficult to correct using a refined form. The fact is that in the tax inspectorate’s database there are 2 types of declarations, primary and updated, which are matched according to the reporting period. If you submit the primary report for six months and then correct it in the updated report for 9 months, the system will not see the connection between them, and the error will not be corrected.
• Sometimes an explanatory note is sent along with the updated declaration, but there is a high risk that inspectors will not pay attention to this. As a result, you will have to make a declaration and submit it again, this time with the correct reporting period. But the deadlines will be missed, and this leads to a fine. It can be challenged, but loss of time and effort is inevitable.

How to avoid the problem? Before submitting the declaration, carefully check the spelling of the reporting year and period code.

1. The primary report contains a code for the updated declaration form.

Emerging difficulties: if an adjustment is sent instead of the original report, the report will simply not pass the logical control. The tax inspector will send a notification of refusal with an error code. For example, in response to an updated 6-NDFL, which was sent by mistake instead of the primary report, the notification will contain an error code - 0400300001.

How to avoid the problem? Carefully check the title page and section 3. The correction code must be present in both places. If the report is primary, the code should be “0-” or “000” (depending on the filling rules). For adjustments, codes “1—” or “001” are used, respectively, for the first updated declaration.

1. The declaration was sent by mail, but did not arrive.

Emerging difficulties: the declaration will not arrive on time, the deadlines will be missed, and this will be followed by a fine.

How to avoid the problem? The first way is the most reliable. You need to enter into an agreement to submit declarations online. The special operator will not only submit the necessary declarations on time, but will also save all shipping receipts in the program. Unlike mail, documents can be sent at any time of the day. The program automatically checks that the declaration is filled out correctly, so errors can be noticed and corrected before sending.

The second way: continue sending declarations by mail, but keep receipts and an inventory of the attachments. These documents will help prove that the obligation to submit the declaration was fulfilled in good faith and on time.

In conclusion, it should be noted when the tax office does not accept an electronic report:

• If the TIN and KPP of the organization are incorrectly indicated. They are automatically checked against the data that relates to the electronic signature. If there is an error, you will have to submit the report again.
• If the same name is given to two files - the primary and updated declaration. Each of them must have a unique name that the accounting program accepts. There is no need to correct errors in a file that has already been sent, it will remain incorrect. A new declaration with a new name must be generated and submitted.
• If the electronic signature and the last name of the person who signed the declaration do not match. This situation may arise when an organization has recently changed leadership or has multiple electronic signatures. The report will not be accepted if there is a discrepancy between the electronic and actual signatures.

Filling out and sending the declaration requires responsibility, accuracy and composure. Check every stage of this work, and then you won’t need to correct errors and pay fines.

Analysis of reports provided by taxpayers in electronic form revealed frequent errors:

As practice shows, inaccuracies in the calculation of tax amounts occur much less frequently, but they are of a critically widespread nature.
Few accountants know that in addition to the obligation to submit reports within the time period provided for by the Tax Code, there is a mandatory procedure for its preparation, approved by a separate order of the Ministry of Finance for declarations and advance calculations for each type of taxes. The details of the procedure for filling out the declaration and the order approving it are always indicated on the title page of the tax report, usually in the upper right corner, so they will not be difficult to find using legal information systems or on the official website of the Federal Tax Service of Russia. The procedure for filling out the declaration describes in detail all stages of its preparation, starting with the title page and ending with all the columns of absolutely all sections of the declaration.
As for the tax authorities, in their work, in addition to the procedure for filling out the declaration, they use the Administrative Regulations for informing and submitting forms of tax declarations (calculations), approved by Order of the Ministry of Finance of the Russian Federation of January 18, 2008 No. 9n. The Regulations describe in detail the procedure for an inspector to act when accepting reports, depending on the method of their presentation, and how errors in reporting are corrected when they are detected.

Errors in title page design

Most often, shortcomings occur when designing the title page. Seemingly small blots can lead to serious consequences. Let's talk about the most common ones.
Errors in checkpoints. A typical mistake is to indicate the checkpoint of the parent organization in the “separate” declaration, while the tax authority assigned an independent checkpoint to the separate division. In this case, we are talking about income tax, property and land tax declarations submitted at the location of the separate division. As a result, the declaration will be reflected in the personal account of the “head”, and separately the issue of failure to submit the declaration on time will arise. Based on the provisions of the Recommendations on the procedure for maintaining the “Settlements with the Budget” database in tax authorities, approved by Order of the Federal Tax Service of Russia dated March 16, 2007 N MM-3-10/138@, the opening of a local-level “RSB” card for the tax obligations of organizations is carried out subject to registration of the payer with the tax authority at the location of the separate division with the assignment of the corresponding checkpoint to the organization.

Note. One of the common mistakes is indicating the checkpoint of the parent organization in the “separateness” declaration. As a result, the declaration will be reflected in the personal account of the “head”, and for a separate division the issue of failure to submit the declaration on time will arise.

"RSB" cards are opened for each territorially separate division, including for taxable objects of the same type. Thus, the “RSB” card is assigned the same checkpoint that was assigned to the separate division, and therefore the submission of a tax return, calculation and transfer of tax is carried out by the taxpayer for each checkpoint separately and personal accounts with different checkpoints are not subject to “offsetting”.
Errors in the codes defining the period for which the declaration is submitted. Payers either come up with their own codes to designate the reporting period (for example, “12” - for an income tax return instead of “34”), or, regardless of the tax period for which the report is submitted, indicate the same code, as a rule, indicating first quarter (for example, "21"). In addition, payers are confused by the fact that almost every type of tax return has its own code designating the tax period. In this regard, the period code from the income tax return “migrates” to the VAT return and beyond.
An incorrect declaration period code will result in its incorrect reflection in the personal account. Let’s say a newly created organization was registered in the second quarter and at the end of the quarter submits reports, but indicating the period “I quarter”. When accepting reports, the tax authorities' program does not track the date on which the organization registered. As a result, it turns out that the declaration will be registered as submitted for the 1st quarter, that is, the company will not fulfill the obligation to submit reports for the 2nd quarter. Moreover, if the company paid tax, then for the first quarter the inspector’s program will reflect the arrears, and for the second quarter - an overpayment. The consequences will have to be reaped during the desk audit, not without the participation of the payer.
Reflecting the same declaration period code, regardless of the actual reporting period, may lead to the program refusing its registration, as it will perceive it as having already been submitted previously.
Errors in codes determining the place of submission of the declaration and tax authority codes. To indicate that the declaration is submitted for the largest taxpayer - for a separate division or for the location of the land plot (property) - there are also codes. In addition, each tax authority has its own code. Indicating the wrong place for submitting the declaration in combination with the tax authority code or checkpoint may lead to the inspector redirecting the document to the tax authority corresponding to these codes, which also threatens failure to fulfill the obligation to submit reports on time.
Codes indicating the attribute of the declaration (primary or corrective). In 2008 - 2009 in this column of many declarations, significant changes have occurred: code “1” for the primary declaration has been replaced by “0”, and the corrective report is now reflected in the numbers “1”, “2”, “3” and so on - depending on what time the corrective declaration is submitted, and not “3/1...”, as was previously the case. Many payers still designate the primary declaration with code “1,” which corresponds to the adjustment number. As a result, the program refuses to register such a declaration, since a corrective document can only be submitted if there is a primary one. This is the most common mistake in the first reporting days of the tax period. Having received a refusal to register a “corrective” declaration, accountants manage to correct this oversight without any consequences, but for some reason they repeat the mistake in the next quarter. For those who submit reports in the last days, this may result in failure to submit the primary declaration on time.
Absence of the organization's seal and manager's signature. The absence of these mandatory attributes is grounds for refusal to accept the declaration. As a rule, this document is signed by the manager and submitted to the inspection by an accountant or another person, for example a courier. In this case, the powers of the accountant or other person must be supported by an appropriate power of attorney, the details of which are also indicated on the title page of the declaration.
Often, payers independently fill out the section that must be completed by a tax authority employee - they put their signature and seal or “official marks” there. For this inattention of the payer, the inspectors are then very seriously questioned during internal audits, up to the imposition of disciplinary action.

Note. Simple solutions
The following simple rules will help accountants avoid mistakes when preparing declarations:
1. You should carefully study the procedure for filling out declarations for each report.
2. It is necessary to check the settings of your accounting programs for compliance with the order and according to the accounting data of your organization. After the report has been generated, it is advisable to print it out and visually check for compliance, since very often in electronic form the programs reflect something completely different from what is then printed on paper.
3. It is advisable to provide accountants and third parties with valid powers of attorney, and check compliance with the digital signature in the event of submitting a declaration under the TKS. If the digital signature is issued to the head of the organization, then this must be the current head, that is, information about him must be promptly entered into the Unified State Register of Legal Entities. If the digital signature is issued to an accountant, then a power of attorney for this accountant must be submitted to the tax authority for the right to submit reports via communication channels and certify them with his digital signature. Information about the trustee and the document on the basis of which he acts must also be reflected in the title page of the declaration.
4. When submitting reports by mail, it will be very helpful for the payer to have an inventory of the contents in the envelope, in which a not too lazy accountant or secretary will clearly write which declaration by type of tax and for which reporting (tax) period he is sending, whether it is primary or updated, in which tax the body introduces itself. On the title page of the declaration, indicate a real contact phone number. Having seen that the report details indicated in the inventory (period, signs of adjustment, etc.) do not coincide with those indicated in the declaration, the inspector will most likely inform the payer about this by phone. This will allow the misunderstanding to be resolved much faster by making corrections according to the inventory - by the inspector himself (or replacing the declaration sheet in which the error was made).

Annoying little things

Among the mistakes made by accountants in relation to filling out the declaration as a whole, one can highlight errors in the KBK and OKATO codes, according to which tax is payable. This threatens to result in distortion of data on the fulfillment of the obligation to pay tax in the taxpayer’s personal account, even if these codes were indicated correctly in the payment order. Most often, payers use canceled KBK and OKATO codes. Organizations that have separate divisions indicate their “heads” to OKATO when they submit a report at the location of the separate division.
Another common mistake is the incorrect composition of reporting, which can be divided into 2 types: the composition of the declaration itself and the composition of the reporting package as a whole.
The composition of the declaration means which sections must be submitted depending on what operations the organization has and its status - “taxpayer” or “tax agent”. Most often, errors in the composition of the declaration are made by companies that have separate divisions (they include the calculated data of the “head” in the “separate” declaration), or newly registered companies (they present all sections that are only provided for in the declaration form, or one title page, if there is no tax payable during this tax period). Organizations and entrepreneurs that use UTII and have several “points” in different areas (territorial entities) include sections indicating physical indicators and tax calculations that are subject to submission and payment to other tax authorities.
Remember that the mandatory composition of the declaration is also prescribed in the order of filling out declarations, studying which will save accountants from many questions and difficulties.
As noted above, errors are also made in the reporting “package” itself: “canceled” reports are submitted (quarterly reports under the simplified tax system or tax returns for which the organization is not a payer - property, land, UTII).
The parent organization often tries to submit all its reporting (especially accounting) to the location of the separate division. This does not threaten the reflection of unnecessary information in the payer’s personal account: in this case, the inspector will generate a notification of refusal to accept for each “extra” declaration, but this can confuse and worry the accountant.
From time to time, you come across reports compiled using an outdated form, especially when the declaration form is edited slightly, without external changes, for example, an additional line is added. However, in the eyes of the tax authority, the report in the form in its previous version will no longer be valid, since with the change in the form, the software package is reconfigured and updated, which clearly tracks receipts in the form of the new version of the reporting, starting from the period of its entry into force.
Very often, accountants confuse the forms for calculating advance payments and the forms of declarations, presenting a report for the year on a calculation form, and for the quarter, on the contrary, on a declaration form. In this case, the tax program will again consider that the declaration was submitted in an unspecified form and is not subject to registration.

Correcting errors in declarations

The main thing that accountants need to remember is that for the state, represented by the tax inspector, the term “small error”, in general, does not exist. For an accountant, a “small mistake” is something that he can correct “here and now”: cross out an incorrect value or erroneous code, replace a form or a separate sheet. For the inspector, incorrect KBK and OKATO are already an actual non-payment of tax, because in the future these codes are clarified at the request of the payer; an outdated form of declaration means a direct refusal to register it (and, as a consequence, the obligation to submit reports in this case is considered unfulfilled).

Note. For the state, represented by the tax inspector, the term “small mistake” does not exist; While for an accountant a “small mistake” is something that he can correct “here and now,” for an inspector it is actually a failure to pay taxes.

The tax authorities divide all errors in the declaration into “subject to clarification” and “not subject to clarification”. That is, to correct some errors, it will be possible to simply submit a corrective (updated) declaration; in the second case, the situation will be corrected only by a correctly executed “primary declaration”. There are many ambiguities introduced into this issue by the wording of Art. 81 of the Tax Code, which gives the taxpayer the right to submit an updated tax return “if it is discovered in the submitted tax return that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of tax payable.”
With regard to errors made during the calculation, the “tax amount” does not cause any ambiguity in reading, but what this “fact of non-reflection and incompleteness of information” is, unfortunately, is not explained by the Tax Code. In practice, this results in the fact that it is impossible to provide a “clarification” if an incorrect checkpoint and reporting (tax) period are indicated, if a declaration is submitted on an outdated form or submitted in an unspecified form, and also if, for one reason or another, the primary declaration was not submitted (the deadline was missed, there was no power of attorney, the digital signature did not match the sample).
You can correct the place codes for sending the declaration, KBK and OKATO by submitting an updated declaration.
Regarding the situation when the declaration is incomplete (mandatory sections are missing), tax authorities have different opinions. Some believe that in this case the declaration can be registered, but it is necessary to request a “clarification” from the taxpayer by sending him a corresponding notification. Others, on the contrary, believe that the declaration does not contain all the information necessary for tax control, that is, it does not allow checking the correctness of calculation and payment of tax. Accordingly, the incorrect composition of the declaration does not meet the norms of paragraph 1 of Art. 80 of the Tax Code, which establishes the requirements for such a document, and therefore the submitted several sheets of the declaration cannot be considered accepted. Examples from judicial practice also indicate this position. To avoid a conflict situation, we advise payers to treat the composition of the declaration carefully and seriously.

The need to submit reports to the tax authority is imposed not only on legal entities, but also on individuals. The updated 3-NDFL declaration is filled out if an error has crept into the documents.

It is the corrective declaration that will allow you to avoid sanctions from the Federal Tax Service if they discover inaccurate information. How to do this correctly in 2019?

There are many situations when a person is faced with the need to clarify information reflected in 3-NDFL, for example:

An updated declaration is also submitted if the transaction data is filled out incorrectly, for example, instead of the full name of the seller or buyer, simply the word “sale” was indicated.

Errors can be detected both by the citizen himself and by a Federal Tax Service specialist during an audit.

What to do if inaccuracies are found in 3-NDFL?

Unfortunately, taxpayers are not immune to mistakes. Fortunately, the law provides for the possibility of correcting them. And, if you made a mistake when preparing reports, you need to act according to the following scheme:

1. Calculate the consequences of the mistake. If you underpaid funds to the budget, adjustment of the 3-NDFL declaration for the last year is mandatory; if not, it is optional;
2. Edit the new document using the form you filled out initially;
3. Send the paper to the inspection - this can be done in person, by mail or through, if necessary, you should attach certificates confirming your calculations that have not been used previously;
4. Pay additional tax to the budget if you initially contributed a smaller amount.

You can correct the declaration after sending it, and Article 81 of the Tax Code of the Russian Federation provides for the possibility of clarifying the data several times - for forgetful or inattentive taxpayers.

How to correctly fill out the updated 3-NDFL?

If you prepared the primary reporting document yourself, there will be no difficulties when filling out the updated declaration. How to correct it?

• fill in personal information about yourself, including TIN, full name, reporting period;
• indicate the correction number - when submitting clarifications for the first time - “1”, when applying again, the correction code is “2”;
• fill out all the items for which you received income and made expenses, as if you were doing it for the first time, putting in the correct data;
• indicate the date, sign the document.

Checks or other documents that were not initially submitted to the Federal Tax Service should be attached to the 3-NDFL.

How to submit a declaration?

Providing updated documentation is carried out in the same way as filing a declaration for the first time. The taxpayer can use any method:

• personally contact the territorial authority;
• delegate the responsibility to a representative by proxy;
• send documents by mail;
• make adjustments in your personal account, attaching documents here.

You must pay tax on the day you submit your amended return to avoid penalties!

The organization sent reports to the tax authority with zero indicators. Should updated declarations be submitted if the OKTMO code is incorrectly indicated in the submitted declarations? If so, is there liability if they are not submitted on time?

Answer: If an organization indicates an incorrect OKTMO code in a tax return, including with zero indicators, there is no obligation to submit an updated declaration. There are also no grounds for holding the organization liable.

Rationale: The tax return provides lines for indicating the OKTMO code. When filling out these lines of the declaration, organizations should be guided by the All-Russian Classifier of Municipal Territories OK 033-2013, approved by Order of Rosstandart dated June 14, 2013 N 159-st (OKTMO).
The Federal Tax Service of Russia in Letter dated February 25, 2014 N BS-4-11/3254 regarding the procedure for filling out updated tax returns (tax calculations for advance payments) reports the following.
According to clause 4 of Letter of the Federal Tax Service of Russia dated December 25, 2013 N ГД-4-3/23381@, when submitting an updated tax return to the tax authority after the deadline for filing a tax return, you should be guided by the provisions of Art. 81 of the Tax Code of the Russian Federation. According to paragraph 5 of Art. 81 of the Tax Code of the Russian Federation, the updated declaration (calculation) is submitted to the tax authority in the form that was in force during the tax period for which the corresponding changes are made. Acceptance of tax returns (tax calculations for advance payments) at territorial tax authorities is carried out in accordance with the Administrative Regulations of the Federal Tax Service for the provision of public services for free information (including in writing) to taxpayers, fee payers and tax agents about current taxes and fees , legislation on taxes and fees and normative legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as for the acceptance of tax returns ( calculations), approved by Order of the Ministry of Finance of Russia dated July 2, 2012 N 99n, in paragraph 28 of which, among the grounds for refusal to accept a tax return (calculation), incorrect indication of the OKTMO code is not mentioned. Consequently, the tax authority does not have the right to refuse to accept a tax return with an incorrectly specified OKTMO code; such a return will be considered submitted on time. Consequently, liability for violating the deadline for submitting a declaration under Art. 119 of the Tax Code of the Russian Federation does not apply.
Regarding the need to submit an updated tax return if the OKTMO code is incorrectly indicated, the following should be noted.
Based on paragraph 1 of Art. 81 of the Tax Code of the Russian Federation, if a taxpayer discovers in the tax return submitted by him to the tax authority that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of tax payable, the taxpayer is obliged to make the necessary changes to the tax return and submit an updated tax return to the tax authority according to established order.
If a taxpayer discovers inaccurate information in the tax return submitted to the tax authority, as well as errors that do not lead to an understatement of the amount of tax payable, the taxpayer has the right to make the necessary changes to the tax return and submit an updated tax return to the tax authority. In this case, an updated tax return submitted after the expiration of the established deadline for filing the return is not considered submitted in violation of the deadline.
In the situation under consideration, there is no obligation to submit an updated tax return, including with zero figures. Moreover, if you receive a request from the tax authority to provide explanations, you must send them in any form, indicating the correct OKTMO code in connection with an error made that does not lead to an understatement of tax. Thus, the organization retains the right to submit an updated tax return with the correct OKTMO code, but there is no obligation to submit it and no liability for failure to submit it.

Let us assume that some time after submitting the Tax Return for Personal Tax in Form 3-NFDL, it will be discovered (by the taxpayer himself or the Federal Tax Service Inspectorate) that errors were made when drawing up the declaration. Or not all data was fully reflected in the declaration, which resulted in the payment of personal income tax (NDFL) in a smaller amount than required.

In this case, the taxpayer has the obligation to submit an updated tax return in Form 3-NDFL. This approach is enshrined in Article 81 of the Tax Code of the Russian Federation.

Procedure for detecting errors or inaccuracies in the 3-NDFL declaration

Let's decide what to do in this case:

1. It is necessary to determine whether errors or inaccuracies in the previously submitted 3-NDFL declaration resulted in underpayment of tax to the budget. If this is the case, then the data in the declaration must be corrected and an updated declaration must be submitted to the Federal Tax Service. If not, the taxpayer also has the right to submit an updated declaration to the Federal Tax Service. But this is precisely his right, not his obligation.
2. It is necessary to fill out a detailed declaration in form 3-NDFL. It should be remembered that the legislator often makes changes to the declaration form. Therefore, you first need to make sure that you select the declaration form that was in force during the period when errors or inaccuracies were made when filling it out.
3. Next, you need to submit an updated declaration to the Federal Tax Service. If necessary, supporting documents must be attached to the declaration.
4. If errors or inaccuracies in the initial declaration resulted in an underpayment of personal income tax to the budget, the underpaid amount of tax must be paid.

The procedure for filling out the updated 3-NDFL declaration

The procedure for filling out the updated 3-NDFL declaration is as follows:

• fill in the taxpayer’s TIN, his last name, first name and patronymic and the period for which the declaration is being submitted;
• enter the correction number. If the updated declaration is being submitted for the first time, you must enter “1- -”. If it is necessary to clarify the declaration again at a later date, the adjustment number will already be indicated as “2- -”.
• then fill out the declaration, indicating the correct data. In this case, it is necessary to act as if the declaration is being filled out for the first time, i.e. do not supplement/correct previously submitted data, but fill out the declaration with completely correct data;
• put your signature and the current date (date of filling out the declaration).

Submission of an updated 3-NDFL declaration to the Federal Tax Service

The updated declaration is submitted to the Federal Tax Service with the attachment of documents confirming the newly entered (corrected) data.

Regarding the resubmission of documents that were submitted to the Federal Tax Service with the initial declaration, the following must be taken into account. The Federal Tax Service can only request these documents again in two cases:

• in case of loss by the Federal Tax Service of previously submitted documents
• if the previously submitted originals were returned to the taxpayer, and only their copies remained with the Federal Tax Service.

The updated tax return is submitted at the taxpayer’s place of residence.

You can submit an updated declaration either in person (directly to the Federal Tax Service, or by sending it by mail) or through a representative. In this case, the representative must have a notarized power of attorney.

In this case, two copies of the declaration are filled out so that the taxpayer has one copy with the Federal Tax Service Inspectorate marking the acceptance of the declaration.

As a recommendation, we can advise you to attach an explanatory letter to the declaration, in which you explain the reasons that prompted you to submit an updated declaration and list all the attached documents. The letter must also be drawn up in two copies.

You can also send an updated declaration electronically through the government services portal or the taxpayer’s personal account.

Payment of tax according to the updated 3-NDFL declaration

When submitting an updated declaration with a larger amount of personal income tax payable than was in the original declaration, the difference must be paid to the budget. It is better to do this no later than the day the declaration is submitted in order to avoid the accrual of tax penalties. If, after submitting the updated declaration, the payment is not made, the Federal Tax Service will issue a demand for payment of tax, penalties and fines.

If payment on demand is not made, the Federal Tax Service may apply to the court to collect the tax and tax penalties due from the debtor’s property.

Answers to common questions

Question #1:

What are the deadlines for a desk audit of an updated declaration in Form 3-NDFL?

If the updated declaration is submitted before the expiration of the period for the initial desk audit, then the original deadline is interrupted and a new deadline for the desk audit begins to run. If an updated declaration is submitted, for example, six months later, the period for the desk audit is set to the same as for the initial declaration. The period for the desk audit is 3 months from the date of receipt of the declaration by the Federal Tax Service.

Question #2:

Is it possible to submit an updated 3-NDFL declaration if an agreement is declared invalid and the income received under such an agreement is returned?

Yes, in this case the taxpayer can submit an updated tax return 3-NDFL. Along with the declaration, it is necessary to submit documents confirming the recognition of the transaction as invalid and payment documents confirming the fact of the return of amounts (income) received under such an agreement.

Question #3:

The taxpayer initially filed a declaration in Form 3-NDFL, in which a property deduction was claimed for the apartment purchased during marriage. Moreover, the taxpayer’s amount of income was less than the property deduction required by law. Can a spouse file a similar declaration for the remaining amount of the deduction if the taxpayer did not have income subject to personal income tax in subsequent periods?

Yes, current legislation allows both spouses to file a 3-NDFL declaration with a property deduction for one apartment. In this case, the amount of property deduction indicated in the initial declaration must be adjusted by submitting an updated declaration. The second spouse will be able to submit an initial declaration of form 3-NDFL, in which they indicate a property tax deduction equal to the difference between the legally established amount of property deduction and the amount of property deduction reflected in the updated declaration of the first spouse.

Question #4:

Is it necessary to submit an updated 3-NDFL declaration if an incorrect BCC is indicated in it?

If an incorrect BCC is indicated, there is no underestimation of the tax base for personal income tax. In this case, filing an updated return is the right of the taxpayer.

Question #5:

An error was discovered in the declaration regarding the amount of social deduction for treatment. After submitting the declaration, another document was found confirming the costs of treatment and not previously reflected in the 3-NDFL declaration. Is it possible to submit an updated declaration in this case?

Yes, you can submit an updated declaration, reflecting the amount according to the document found later. The following must be taken into account. The amount of tax social deduction must not exceed the limit established by law and the updated declaration must be submitted no later than three years from the payment of the tax for which the initial social deduction for treatment was indicated.