Article 53 of the Tax Procedure Act deals with corrections to income tax returns, i.e. if you submit a return in February and find an error in March, you are deemed to have made a correction under this article, even though you are still entitled to submit it until the end of 31 March.In the same way, taxpayers who pay tax and taxpayers who receive tax are in an unequal position when it comes to corrections, as those who pay have to take into account the first return submitted, while those who receive a refund have to take into account the last return submitted. However, for taxable persons whose tax base does not change after the correction, nothing is mentioned and they are in a dilemma.
Proposal: the tax return is due by 31/3 of the year and therefore corrections can be made until then. The last submitted return should be taken into account. The payments after the return would be (as in the past) the first advance on 10/4 and the balance on 30/4.
Thank you