- Filling out appendix 3 is mandatory when filling out line 20.2 of the declaration
- Taxpayers in subcategory 101.24 “ZIR” must submit a tax return with VAT and a statement for the refund of the budgetary refund
- The form and procedure for filling out and submitting tax reports with VAT are approved by the Ministry of Finance
- Appendices specified in the procedure must be submitted with the declaration if events require their inclusion
- Taxpayers entitled to VAT refund must include appendix 3 with the declaration
- The amount of budgetary refund in appendix 3 must be reflected separately in two sums
- Details such as budget classification code, payment account, and sum must be included in table 1 of appendix 3
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.
