Voluntary disclosure (art. 16 of the Fiscal Penal Code) — when it protects from penalty, how to write and what to attach.
Voluntary disclosure is the voluntary revelation of a tax breach before the authority detects it. Properly filed — it protects from fiscal criminal liability.
Works when: 1) filed before the office starts verification/audit, 2) you pay back tax with interest, 3) you disclose all material facts and persons. Excludes fine and imprisonment.
Written document to the head of the tax office. Contains: taxpayer data, accurate act description (which provision, when, amount), filed correction/payment, signature. Submit in person, by post or ePUAP.
Return correction (if applicable), proof of arrears and interest payment, possibly explanations. Missing attachments weaken disclosure — the head may deem conditions unmet.
Voluntary disclosure must be done properly and in time. Danexis files it together with the correction — comprehensively.