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poland

The taxpayer’s right to correct the tax return is subject to limitations

The correction of the declaration or tax return can be sent electronically. Confirmation of the submission of such a correction is an official confirmation of receipt, the so-called UPO. However, the right to make a correction is limited by certain conditions. In the case of a correction that has no legal effect, the tax authority shall notify the applicant in writing of the correction of its ineffectiveness.

Source Prawo.pl

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