Article 139 provides a 'safe harbor' for taxpayers who voluntarily amend their returns under Article 138. It stipulates that the penalties and sanctions typically imposed for incorrect filings (under Part Seven) shall not be applied if the taxpayer can prove to the Authority that they did not intentionally submit incorrect data in the first place. This distinction between honest errors and intentional evasion is crucial, as it incentivizes taxpayers to proactively correct their records once a mistake is found, fostering a more transparent and cooperative relationship with the Tax Authority.