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THE CHANGES TO THE VOLUNTARY CORRECTION MECHANISM

Posted on 11/05/2018 by Clarkson Hyde
Voluntary correction is a useful mechanism that, for more than 15 years, has allowed taxpayers to spontaneously remedy errors and omissions, while benefiting from a reduction of the fine which they would otherwise be charged by the tax authorities in the event of a control. It is typically used to correct omitted payments, but can also be used to correct errors of a different nature, for example, the content of income tax returns.
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