Article 180 addresses the accuracy of tax filings. If a taxpayer fails to declare their correct income in a return, the Chairman can impose a fine ranging from 1% to 25% of the tax difference between the correct income and the reported amount. Notably, if a subsequent objection or court ruling reduces the original assessment, this fine must be adjusted accordingly. This provision penalizes under-reporting of income while ensuring the penalty remains proportionate to the final, legally determined tax debt, discouraging both negligence and intentional misrepresentation in tax returns.