- After submitting a VAT declaration for a reporting month, the taxpayer has the right to submit a new declaration with corrected indicators before the deadline.
- Taxpayers are responsible for calculating, declaring, and paying taxes in accordance with the law.
- Tax reports must contain mandatory details and be signed.
- Taxpayers are subject to financial, administrative, and criminal liability for violations of tax laws.
- The procedure for filling out and submitting VAT tax reports is approved by the Ministry of Finance.
- Taxpayers must correct any errors in previously submitted tax declarations and pay any underpaid taxes and penalties.
- Failure to comply with requirements for self-amending tax reports may result in penalties.
- Penalties are not applied if taxpayers correctly self-assess and pay taxes in accordance with the law.
- Penalties are imposed for failure to comply with self-amendment requirements for tax reports.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
