Is it necessary to form Annex 1 as a part of declaration of the single tax payer – individuals-entrepreneur of the "Clarification" type, which is submitted in connection with correction of self-identified mistakes in the previously submitted Declaration, if such mistakes do not affect previously declared monetary indicators in Annex 1, amounts of single contribution and requisites?”
Paragraph 4 of Part 2 of Article 6 of the Law of Ukraine № 2464-VI as of 08.07.2010 "On collection and accounting of single contribution to obligatory state social insurance" with changes and amendments (hereinafter – Law № 2464) stipulates that payers of single contribution to obligatory state social insurance (hereinafter – single contribution) are obliged to submit reporting, including regarding the main working place of an employee, about accrual of single contribution in amounts determined according to the Law № 2464, in particular, as a part of reporting on the single tax within terms and procedure established by the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments.
Individuals-entrepreneurs – single tax payers of Groups I – III submit declaration of the single tax payer – individuals-entrepreneur in form approved by Order of the Ministry of Finance of Ukraine as of 19.06.2015 № 578 with changes and amendments (hereinafter – Declaration), which includes Annex 1 "Information on the amounts of accrued income of insured persons and amounts of accrued single contribution" (hereinafter – Annex 1).
Such payers can correct monetary indicators, amounts of accrued single contribution and requisites, in case of self-detected mistakes, by submitting Annex 1 as a part of Declaration with the "Clarifying" type.
Note 10 to the Declaration stipulates that Annex 1 is its integral part.
At the same time, Annex 1 is not formed as a part of Declaration with the "Clarifying" type, if previously declared monetary indicators in Annex 1, amounts of accrued single contribution and requsites do not change.
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