The head office of the DPS in Kyiv draws attention to the fact that in accordance with clause 1 of Sec. IV Procedure for filling out and submitting value added tax returns, approved by order of the Ministry of Finance of Ukraine dated 28.01.2016 No. 21 (with amendments and additions) in the event that in future tax periods (taking into account the statute of limitations specified in Article 102 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI as amended), the taxpayer independently discovers errors contained in the previously submitted VAT tax return, he is obliged to send a clarifying calculation of VAT tax liabilities in connection with correction of self-identified errors to such a declaration in the form established on the date of submission of the clarifying calculation.
Clause 2 of ch. VI Order No. 21 determines that column 4 of the clarifying calculation displays the corresponding indicators of the declaration of the reporting period that is being corrected. If changes were previously made to the declaration for this reporting period, column 4 displays the corresponding indicators of column 5 of the last clarifying calculation that was submitted to the declaration of the reporting (tax) period being corrected.
According to Clause 3 of Sec. VI Order No. 21 in column 5 of the clarifying calculation shows the relevant indicators taking into account the correction.
Clause 4 of ch. VI Order No. 21 stipulates that the amount of the error (absolute value) is displayed in column 6 of the clarifying calculation.
Pursuant to clause 5 of ch. VI of Order No. 21, in case of correction of the value of line 21 of the declaration, which in future reporting periods did not affect the value of line 18 or line 20.2, a clarifying calculation is submitted for one reporting period in which the corresponding changes are made. Such a clarifying calculation can be submitted in the manner specified in the fourth paragraph of Clause 50.1 of Art. 50 PKU. The value of column 6 of line 21 of the clarifying calculation (both increase and decrease) is taken into account in line 16.2 of the declaration for the reporting period in which such clarifying calculation is submitted.
According to Clause 6 of Chap. VI of Order No. 21, in case of correction of the value of line 21 of the declaration, which in future periods will affect the value of line 18 or line 20.2, a clarifying calculation is submitted for each reporting period in which the value of line 21 of the declaration affected the value of line 18 or line 20.2.
Clause 7 of ch. VI Order No. 21 stipulates that a taxpayer who independently discovers the fact of understating the tax liability of past tax periods is obliged to pay a fine calculated in accordance with the fourth paragraph of Clause 50.1 of Art. 50 PKU. The amount of the accrued fine is displayed in column 6 of line 18.1.
Pursuant to clause 8 of ch. VI of Order No. 21, in case of correction of errors in the lines of the previously submitted declaration, to which appendices must be added, appropriate appendices containing information on the refined indicators must be submitted to the clarifying calculation.
Therefore, in the clarifying calculation, all filled-in lines of the declaration being clarified are displayed. In column 4 of the clarifying calculation, the indicators of the declaration to be clarified are transferred; in column 5 – all indicators of the declaration are displayed, taking into account the corrected errors; in column 6, the absolute value of the error is displayed for all lines filled in in the clarifying calculation with the corresponding sign (+/-), if the absolute value is zero, then the corresponding line is not filled.
At the same time, it should be noted that unfilled lines in the declaration remain unfilled in the clarifying calculation.
Source: gov.ua
