The declarant, if he discovers material errors made by himself while completing the declaration, may correct the declaration by filing a new one and placing an “X” in the appropriate box (amended declaration), within three months from the date of filing the original declaration.
Within this period, the individual has the right to amend the declaration up to two times without penalty.
Caution
If within this three-month period it changes for the third time, penalties are applied.
If during the audit it is found that the taxpayer has undeclared income on the return or has submitted false or inaccurate documents, the penalties prescribed by the Tax Procedure Law shall apply.
Source: General Directorate of Taxes.