Late notification to the tax office
March 17, 2013 | 25,00 EUR | answered by Dipl.-Kfm. Frank-Olaf Illiges
I forgot to include the garage rental income in the rental and leasing income section of my tax return. I would like to report this to the tax office. Is it still possible to do this and how does it work? I have not yet received a tax assessment. Do I need to expect a penalty?
Dear inquirer,
Thank you for your inquiry, which I will gladly answer taking into account your contribution and the rules of this platform.
Please note that my explanation is based on the situation presented, and that adding, omitting, changing information, or the ambiguity of information can alter the tax result.
You have realized afterwards that you have made incomplete disclosures in your income tax return, as you did not declare your garage rents. This will result in tax evasion. Therefore, you are obliged to promptly notify the tax authorities of this and correct your income tax return (§ 153 (1) Fiscal Code (AO)). You can make the correction by informally informing the tax authorities in writing.
Since you did not knowingly conceal the garage rent, you have not committed a criminal offense due to lack of intent.
Sincerely,
Dipl.-Kfm. Frank-Olaf Illiges
Tax consultant
Am Wieksbach 55
33378 Rheda-Wiedenbrück
Phone: 05242/4055666
Fax: 05242/4055677
e-mail: office@illiges-steuerberatung.de
Website: www.illiges-steuerberatung.de
