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Reduction rate for additional tax on corrected tax returns
90% of the additional tax amount for corrective reporting within 1 month after the legal reporting deadline
75% of the additional tax amount for corrective reporting within 1 to 3 months after the legal reporting deadline
50% of the additional tax amount for corrective reporting within 3 to 6 months after the legal reporting deadline
30% of the additional tax amount for corrective reporting within 6 months to 1 year after the legal reporting deadline
20% of the additional tax amount for corrective reporting within 1 to 1.5 years after the legal reporting deadline
10% of the additional tax amount for corrective reporting within 1.5 to 2 years after the legal reporting deadline
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