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Vorozhbitova Krystyna

Chief Accountant

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 There is no possibility in the current legislation to revoke tax reporting as erroneously filed or not corresponding to the characteristics of the tax return. In other words, such a payer right is simply not provided for in the TCU. You can only correct yourself by submitting a new SD.

 In a similar situation – in the case of the erroneous submission of tax reports (they filed reports that do not need to be submitted at all, or submitted to the wrong supervisory authority) – the tax authorities suggest guided by paragraph 50.1 of the Tax Code of Ukraine (see 135.02 ЗІР). That is, fiscals advise to nullify the erroneous tax return by providing SD.

 Although until recently they proposed in this case to write in arbitrary form to the supervisory authority with the justification of the circumstances of the erroneous submission of tax reports and a request not to recognize such tax reports (see the consultation from 135.02 ЗІР, valid until 04/27/2018).

 Correction of errors made when completing the refinement calculation is carried out by submitting a new SD taking into account the indicators of the previous refinement calculation (101.24 ЗІР). So, in order to correct an erroneous SD, it is necessary to fill in a new SD. The procedure for filling in a new SD will be as follows:

 Data of SD with the status “Fully entered” is reflected in the integrated payer card (ICP) by the date of submission of such an update document to the SFS authority. The ICP reflects the indicators of column 6 of the SD.
– in column 4 we transfer the indicators of column 5 of the erroneous SD;
– in column 5 we reflect all indicators taking into account the corrected errors;
– in column 6 – the absolute value of the error for all lines filled in such SD with the corresponding sign (+/-).

 If the absolute value is zero, then the corresponding line is not filled.

 Please note: if, on an erroneous SD, an erroneous amount of BUT got out to pay to the budget and not to pay it, then the payer gets a 5% penalty (paragraph 120.2 of the TCU).
In addition, the tax authorities illegally scare a fine under paragraph 126.1 of the TCU.
Perhaps it will be cheaper to pay the wrong amount of tax liabilities, if they require it. And already after the new UR lies in the IKP, you can submit an application for the return of the excessively paid tax (paragraph 43.3 of the TCU).

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