Normally you have written your tax return and submitted it to the tax office, which actually takes care of the matter for you. But sometimes you cannot avoid having to change your tax return. You can read here how you can change a tax return.
Table of Contents
The tax return is a document
If you are used to file your tax return, you must be clear in advance that you will be signing an official document when you submit your tax return. Therefore, you should always go through your tax return before you submit or send it.
You can change your tax return again by erasing the previous number with a correction pen and then writing down the new numbers after it has been dried. Then you did everything right, because you were able to change your tax return before submitting it. For online tax filing with taxfyle you need to consider all these matters.
Changing the tax return afterwards is not easy
In general, the tax authorities differentiate between the fixing period and the statute of limitations. According to § of the tax code, the assessment period means the period in which the tax to be paid can be established and, if necessary, changed. This period begins at the end of the year in which the tax return was created and ends after three years. The statute of limitations for tax evasion, on the other hand, amounts to a total of ten years and in the case of frivolous tax shortening the period is five years.
The next distinction is between the statute of limitations and the limitation of payment. The right to the payment of taxes is generally five years. As soon as the statute of limitations begins, the tax return can no longer be changed. However, it is still possible to temporarily delay the five-year expiry period. By stopping the statute of limitations, the period of limitation is not canceled, but only pushed back.
Not only objection brings success
However, there is the option of requesting a change in the tax assessment instead of an objection to the tax assessment. If there are serious changes afterwards that you could not take into account when preparing the tax return, you can still apply for a change so that the tax office can change the calculation of the taxes to be assessed.
If the tax office does not approve the request for change, you can object to this refusal. In this case, the entire tax procedure for this tax assessment is forwarded to the regional tax authority, which checks the entire situation and then includes the requested change in its calculation.
What is planned?
The German economy and also consumers suffered considerably in the Corona crisis . The federal government has now launched an economic stimulus package that is intended to stimulate the economy again. One component is the reduction in VAT to 16% and 5% respectively. The reduced VAT will start on July 1st, 2020 and initially until the end of the year.