Always thoroughly check the VIA (pre-filled tax return)

A man reported the income from two companies in his tax return. He received a provisional assessment that matched his return. However, in the final assessment, the inspector also included income from a third company. The man appealed, stating that he did not understand where the extra amount came from because he trusted the pre-filled tax return.

The court ruled that the man is responsible for the accuracy of his tax return. He should have checked and corrected the information if necessary. Since he received salary from the third company, he should have known that this income needed to be reported.

A log file showed that the salary information from the third company was indeed in the pre-filled tax return, but the man had removed it himself. Therefore, he could not claim reliance on the pre-filled return. The inspector was right to include the additional income in the assessment.

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