Voluntary of Tax Filing Revision By June 2024
- Taxable person can resubmit the accounting record and tax filing revision for previous filing before January 2024 without facing administrative penalty.
The revision can be made only if the minute of tax audit reassessment does not release.
- In case taxable person request for revision in accordance with the result of previous tax audit, and already paid additional tax 10% and late interest penalty 1.5% as stated in taxes regulation. This case taxable person will be imposed additionally tax and late interest penalty as a basis of the current tax reassessment so the previous tax penalty payment would be allowed for current additional penalty deduction.