Return Amendments & Voluntary Disclosure
For taxpayers who know something is wrong in their return and want to fix it before it's found.
Correcting a wrong tax return before the tax office finds it: risk review, calculating the shortfall and interest, and a clean, documented amendment.
Deadlines to watch
Before an audit
Voluntary amendment is possible as long as no audit has started.
5 years
Period in which the tax office can issue assessments. Errors within it can still be found.
What's included
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Cheaper when you start it
A shortfall you amend yourself carries lighter interest than one found in an audit. The earlier it is corrected, the lower the cost.
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Still possible after an SP2DK
An SP2DK is not an audit, so returns can still be amended. The right amendment is often the most efficient SP2DK response.
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Measured, not panicked
We first review what is actually wrong. Not every data mismatch means underpayment, and over-amending hurts as much as under-amending.
How we work
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01
Risk review
Returns, books and third-party data are compared to find real gaps.
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02
Calculate
Shortfall and interest are calculated per period and tax type.
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03
Amend
Amended returns are prepared and filed, and payment is arranged.
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04
Archive
Working papers and explanations are kept for any later questions.
Documents we need from you
- Annual and monthly returns for the review period.
- Books and bank statements.
- Any SP2DK or other tax office letter.
What you receive
- Risk review and list of items to amend.
- Shortfall and interest calculation.
- Filed amended returns with working papers.
If the tax office asks about this work later
The same team that did it stays with you: SP2DK replies, audits, objections, up to a Tax Court appeal.
Frequently Asked Questions
Does amending a return trigger an audit?
Not automatically. Amendments that create an overpayment or a loss may be reviewed further.
Already under audit?
Until the assessment is issued, you can still disclose incorrect return entries in a separate statement, with higher interest.
A preliminary evidence audit has started?
That is a different route: disclosure under Article 8(3) of the General Tax Law with a 100% penalty. See our Preliminary Evidence Audit Assistance.
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Want to talk about Return Amendments & Voluntary Disclosure?
Tell us what you need, the period, and the state of your documents. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur