If you catch the mistake in time, you can delete the incorrect certificates. However, if they have already been submitted, we will not be able to recognise this error, and we will process them as if they pertain to this year, resulting in an inaccurate annual certificate for the employee.
While this will not cause issues with the annual reconciliation—since the personal income tax rate is 10% for both years—please note that the final certificate issued to the employee for the year will be incorrect.
