/ˈamɛndmənt ʌv ˈɪnkʌm tæks rɪˈtɜrn/ – Phrase
Definition: điều chỉnh lại phần thu nhập chịu thuế.
A more thorough explanation: An amendment of an income tax return refers to the process of making changes or corrections to a previously filed tax return. This can involve adding new information, correcting errors, or updating details that were initially reported incorrectly. The amended return is typically filed with the tax authorities to ensure that the taxpayer’s tax liability is accurately calculated based on the revised information provided.
Example: The taxpayer submitted an amendment to their income tax return to correct an error in reporting their investment income.