For many multinational groups, 2026 marks the first year in which Pillar Two returns have been prepared, validated, and submitted to tax authorities at scale. But even with careful preparation, the the need to adjust an original filing remains common, whether prompted by a request from a tax authority or by adjustments a taxpayer identifies after submission. Orbitax now supports these corrections directly through amendments within its International Tax Platform.
What is a GIR amendment?
A GIR amendment is a formal correction to a GloBE Information Return that a tax authority has already accepted. It updates the record an authority holds rather than replacing it.
Under the OECD’s GloBE framework, an amendment can do one of two things: correct or delete existing data, or add new records the authority does not yet hold as part of the accepted filing. Corrections and deletions cover elements of an XML that were reported incorrectly or records that should not have been included in the first place. The inclusion of new records typically arise where an element of the XML was missed in the original filing.
One OECD rule governs how these are submitted: a single amended submission can contain either new records (inclusions) or corrections/deletions of existing records, but not both. Where an amended filing needs to do both, the two are prepared at the same time, but transmitted as separate, sequential submissions, with the second following once the authority has accepted the first.[1]
These submission types map to specific OECD data type codes:
| OECD Code | Data Type |
| OECD0 | Resent Data |
| OECD1 | New Data |
| OECD2 | Corrected Data |
| OECD3 | Deletion of Data |
Amendment vs. Resubmission
An amendment and a resubmission apply to different situations, and the distinction determines which workflow a group should follow.
A resubmission applies to a filing that was rejected. The authority never held an accepted record, so the underlying errors must be corrected before the return is submitted again as a new attempt.
An amendment can only be made when the original filing was accepted. The authority therefore holds a record, and the amendment updates that record rather than replacing it. Using the correct analogy and the correct workflow avoids unnecessary back-and-forth with an authority over which filing action was intended.
If it’s unclear whether a filing needs an amendment or a resubmission, XatBot can walk through the accepted/rejected status and the applicable OECD data type codes before you start the correction.
How Orbitax supports GIR amendments
Any GIR with an “Accepted” filing status can be amended within the International Tax Platform. Corrections to existing data can be made directly in the GIR form view, or via the same Global Minimum Tax compliance scenario used to prepare the original filing. In this instance, a correction to the underlying calculation flows through to the GIR consistently rather than being patched at the form level. New records are added through the same GMT scenario workflow, ensuring additions are calculated rather than entered directly.
From there, Orbitax’s Export & Transmit wizard guides users through exactly what has changed against what the authority currently holds, applying the OECD’s split between corrections/deletions and inclusions, validating the result, and transmitting the correct record to the authority. This may apply to submissions which are transmitted directly to tax authorities through the platform or prepared for manual filing. Where an amendment has multiple parts, the system also supports filing the second piece once the initial amendment has been accepted.
The same process supports withdrawals, for filings that need to be removed from an authority’s record entirely. It is important to note that if a filing is withdrawn, the tax authority will no longer have a record of the initial filing. Depending on the authority and timing, this may impact the timeliness of the GIR filing.
Where to go next
For a full walkthrough of the amendment process, including how to start an amendment, make corrections, deletions, or inclusions, and submit through Orbitax, see our interactive demo on GIR Amendments.
[1] OECD (2025), GloBE Information Return (Pillar Two) XML Schema: User Guide for Tax Administrations, OECD Publishing, Paris, https://doi.org/10.1787/c594935a-en.