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O - Original
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Original is the first document you submit for selected REK form, date of payment, type of income and payout. For the same data set, you can have multiple originals.
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P- Correction within 60 days of the submission
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Correction by art. 53 of ZDavP-2, we correct the basic form and analytics. The type of correction we can perfume only in a case, we have a prior document. Since we can have more originals for the same set of data, we need to know which previous document is being corrected with a new document. Each correction has two references to the previous document, which is explained more in the document chains.
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Z - Correction within 12 months (for reductions)
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Correction by art. 53 of ZDavP-2, we correct the basic form and analytics. The type of correction we can perfume only in a case, we have a prior document. Since we can have more originals for the same set of data, we need to know which previous document is being corrected with a new document. Each correction has two references to the previous document, which is explained more in the document chains.
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I - Self-registration at increase
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(is a correction or an original, if no form has been submitted up to 30 days after the payment date). Correction by art. 53 of ZDavP-2, we correct the basic form and analytics. The type of correction we can perfume only in a case, we have a prior document. Since we can have more originals for the same set of data, we need to know which previous document is being corrected with a new document. Each correction has two references to the previous document, which is explained more in the document chains.
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A - Correction of the analytics
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Correction of the only analytics form, corrections can be reported up to and including 31.01. for the past year. Each correction has two references to the previous document, which is explained more in the document chains.
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V - Correction with an increase or reduction of liability
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The taxpayer makes such an adjustment if he invest this within the statutory deadline for submitting a correction without using any other possibility for submitting a correction of the calculation – correction by 53. Or 54. Articles of the ZDavP-2, or a correction submitted on the basis of self-registration
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R- Report submitted in accordance with art. 52 of ZDap-2
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Taxpayer submits REK form in a case if for justifiable reasons (justified reasons, which the taxpayer was unable to anticipate or influence their creation, or prevent them) he could not present on the date of paying the income. The calculation must be accompanied by a proposal for submission of the calculation after the date of income payment. If the taxpayer fails to submit the calculation of the REK at the same time as the proposal, the tax authority hall determine the date for submission of the calculation of the REK by a decision. In this case, the taxpayer must submit a REK calculation within the deadline set by the resolution and enclose he resolution as an annex to the calculation of the REK.
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S - Reversal
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Is being used in a case if we have submitted a document for:
- The wrong person,
- Incorrect payment date,
- Incorrect type of income,
- Incorrect payment,
- If an incorrect “averaging” was selected,
- Or if was incorrectly selected field 004 disabled company was selected in REK-1.
Reversal can only be performed on the last valid document. Each reversal has two references on the previous document. Each correction has two references to the previous document, which is explained more in the document chains.
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