If subsequent to the submission of the refund application the deductible proportion is adjusted, the applicant shall make a correction to the amount applied for or already refunded.
The correction shall be made in a refund application during the calendar year following the refund period in question or, if the applicant makes no refund applications during that calendar year, by submitting a separate declaration via the electronic portal established by the MSE.
The MSR shall take into account as a decrease or increase of the amount of the refund any correction made concerning a previous refund application or, where a separate declaration is submitted, in the form of separate payment or recovery.
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