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How can a legal entity – single tax payer of Group IV correct errors regarding the area of land plots in annex "Information on the availability of land plots" submitted with the clarifying declaration?

, published 07 July 2022 at 16:03

Sub-paragraph 295.9.1 Paragraph 295.9 Article 295 of the of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU) stipulates that single tax payers of Group IV independently calculate the tax amount every year as of January 1 and not later than February 20 of the current year, submit tax declaration for the current year according to the form established in order to the relevant supervisory body based on the taxpayer’s location and the land plot’s location according to Article 46 of the TCU.

Paragraph 50.1 Article 50 of the TCU stipulates that in case that in the future tax periods (taking into account the statute of limitations specified in Article 102 of the TCU), the taxpayer, who independently (including by the results of an electronic verification) discovers errors contained in previously submitted tax declaration (except for restrictions specified in Article 50 of the TCU), is obliged to send a clarifying calculation to such tax declaration in the form valid at the time of submission of the clarifying calculation.

Single tax payer’s declaration form of Group IV (hereinafter – Declarations) is approved by Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015 (as amended by Order of the Ministry of Finance №752 as of 09.12.2020) "On approval of the single tax payers’ declaration form".

According to the form of annex "Information on the availability of land plots" (hereinafter – annex) it is an integral part of declaration and the area of agricultural plots of land or water fund lands specified in the clarifying declaration must coincide with area of land plots, which is filled in the annex.

Therefore, in order to correct errors, the legal entity – single tax payer of Group IV submits annex marked as "Clarifying" with the clarifying declaration.

Annex to the clarifying declaration must contain correct information about each land plot owned by the agricultural producer or provided for use, including under the lease terms, except for land plots for which the ownership right or use has been lost and for which the single tax has been accrued.

 

More information is in the “Knowledge Base” of public information and reference resource