The head office of the DPS in Kyiv informs that the tax declaration, calculation, report is a document submitted by the taxpayer to the controlling authorities within the terms established by law, on the basis of which the calculation and/or payment of a monetary liability, including a tax liability, is carried out the amount of the transaction (transactions), income (profits), for which the tax and customs legislation provides for the exemption of the taxpayer from the obligation to calculate and pay the tax and fee, or a document indicating the amount of income accrued (paid) on the benefit of individual taxpayers, the amount of withheld and/or paid tax, as well as the amount of the assessed single contribution (clause 46.1 of Article 46 of the Tax Code of Ukraine).
According to clause 50.1 of Art. 50 of the Code of Civil Procedure in the event that in future tax periods (taking into account the statute of limitations specified in Article 102 of the Code of Criminal Procedure) the taxpayer independently (including through the results of an electronic check) discovers errors contained in the tax declaration previously submitted by him (except for the limitations specified by this article), he is obliged to send a clarifying calculation to such a tax declaration in the form valid at the time of submission of the clarifying calculation.
That is, the obligation to submit a VAT tax return and a detailed calculation for such a tax return rests with the VAT payer.
Taking into account the fact that a business entity is excluded from the Register of VAT payers in case of cancellation of VAT payer registration, such a business entity cannot submit a clarifying calculation for the period in which it was a VAT payer.
Source: gov.ua
