Help! Forgot to deregister as self-employed, income tax + late payment surcharge from the tax office – what to do?!?
Dear community, dear tax lawyers,
I started self-employment in November 2020 and actively earned income from it until about the end of 2020, but then forgot to deregister it.
Now this month I received a notice from the tax office stating that I have to pay income tax for 2021 and a late filing penalty until January 2024 because I did not file a tax return over the years (because I did not know that I had to deregister as self-employed).
The notice states that the tax was estimated because I didn't submit a tax return despite being asked to do so. However, I never received any mail from the tax office about this (although they are required to do so, aren't they?), but instead I received this notice directly…
I would now like to file an appeal, but would like to know what I should best consider and whether the tax assessment could be suspended because the decision is not lawful for the following reasons?
- I have not earned any income since December 2020, which means that if I were to declare it in the "fictitious" SE, I would then have a zero sum,
- I have never received a request by mail to submit the SE (they should at least inform you that you will have to pay a late payment penalty if you do not submit the SE).
Thank you very much for your answers.
Best regards
Ilya
Objection.
Reporting of facts
Completion of the operating balance sheet and submit it with the tax return.
Ready.
AdV on estimate is of course possible, but idR won’t do it without explanation.
Joar
No, they don’t.
Thanks for the answer! Should I submit the tax return for all years with the opposition or expect a reaction?
Well, it’s just 2021.
You should submit them in time.
Objection, I always do this despite the reservation of the review.
Explain what you said here.
submit a tax return with a 0 statement for the independent income.
Because of the shortage of activity, the tax office will probably waive an operating balance.
I’d make sure I’m on the phone.
This is the common procedure, if you do not log in despite request, it will be expensive. If these letters have become final, you will have to pay.
If you do yourself, HAS MAN just to knowthat you also have to make a tax return.
Hello DerHans, I didn’t get any requests. And the letter is a communication subject to review. That is, I would have to give one for the years 21, 22 and 23 and almost always enter zero because I only had 20 incomes by December and ended the activity until then?
Thank you for your answer!
Then you have to do this, too. And the tax office MUSS does not send a request. – Explanation. That should be a “self-employed.”