Can I submit an additional or corrective declaration ?

Publié 20/02/2017 Lecture 1 minute

international_professionnel


You can always submit an additional or corrective declaration, with the following possible consequences:

  • Payment of additional stamp duty

When the additional or corrective declaration triggers payment of additional stamp duty, the duty carries interest on arrears of 0.4% per month of delay as from the 1st day of the month following the month during which the duty should have been paid.

  • Reduction of duty previously paid

When the additional or corrective declaration causes a reduction in duty previously paid, the surplus will be refunded.

Updated DINR ENR

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