How to submit a 4DF clarification declaration?

The 4DF Clarification Declaration is a special type of tax reporting, the purpose of which is to correct errors identified in a previously submitted Tax Calculation. It is submitted after the deadline for its submission and makes adjustments only to those data that were incorrect, without replacing the entire report accordingly. It also helps a person maintain a “clean” tax history and avoid cases of excessive tax assessments.

Clarification Declaration 4DF: what form is it and when is it used?

The Ministry of Finance of Ukraine is constantly updating reporting forms. Thus, Order No. 39 of the Ministry of Finance was issued, which introduced significant changes to the form of the Tax Calculation 4DF and the rules for its completion. As noted earlier, the clarifying declaration 4DF is used when the taxpayer independently detects errors in the already submitted Calculation. At the same time, it is important that it is submitted taking into account current changes in the law and according to the new form.

There are two main types of errors that will occur when preparing the clarifying declaration 4DF:

• calculated (concerning the digital values ​​of accrued and paid income, the amount of personal income tax and military levy, incorrect interest). They are the most dangerous, since in the absence of corrections they may result in tax penalties;
• non-calculated (do not affect the amounts of accrued personal income tax or VAT). As a rule, they do not cause significant problems and most often manifest themselves in the incorrect indication of the tax code or full name of the person.

Rules for filling out the 4DF clarification declaration

Making adjustments is an important aspect of tax reporting. To correctly correct errors, it is important, firstly, to correctly determine the reporting period to which the error belongs. Since the 4DF tax calculation is submitted quarterly, for adjustments, you should focus on the months of 1, 2, 3 and 4 of the quarter, respectively (January - March; April - June; July - September; October - December). Secondly, you need to take into account certain principles of adjustments, in particular:

• making them after accepting the Calculation (it is considered submitted if it is entered in the register);
• the range of adjustments is not limited to the current reporting period (changes can also be made for previous periods);
• only those annexes that are directly changed should be submitted.

Important to know! If the State Tax Service detected an error and sent a notification, then you should first use the changes that are indicated in such a document. For more detailed information, we also recommend ordering an online consultation with one of our qualified accountants.

Finally, data correction in the 4DF declaration is carried out according to the “exclusion-inclusion” principle. In other words, to add a corrected row, you need to separately indicate the exclusion of one existing row (or several). For example, to correct Section I, you need to repeat all the columns of such a row and in column 10 indicate “1” (the mark “for excluding a row”), fill in all the columns of the correct row and indicate “0” (the mark “for adding a row”).

How to correctly submit a clarifying 4DF declaration?

There are two main approaches to submitting such a document:

• when an error is detected before the reporting deadline - submission of a “New Report”;
• when an error is detected after the reporting deadline - submission of a “Clarifying” one.

In this case, the methods for correcting errors are absolutely the same. The submission process itself involves filling out and sending declarations to the State Tax Service either online (via the Taxpayer’s Electronic Account) or offline (via postal means, registered letter with return receipt requested).

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Do you still have questions about how to correctly fill out and submit the 4DF clarification declaration? Then we recommend that you fill out the form below and get advice from our accountant.