27) What can the taxpayer do if he or she has already submitted his or her joint
       income tax return within the prescribed deadline but needs to make additional
       reporting or revisions?
　

Foreign taxpayers who have already filed their income taxes within the prescribed deadline but need to make changes (because of omission or misfiling ) , will need to fill out a new tax return and write the receipt number of their first tax return in the upper right hand corner of the new return. If there is a need to pay additional taxes, the taxpayer will have to pay in advance.