How to adjust the single tax amounts and requisites related to the insured person in Annex 1 to the Calculation after the deadline for its submission in connection with correction of errors?

Information and Reference Department, published 19 August 2022 at 15:00 Chapter: News

Form of Tax calculation of the amounts of income accrued (paid) in favor of taxpayers – individuals and amounts of tax withheld from them, as well as amounts of accrued single contribution (hereinafter – Calculation) and Procedure for filling in and submitting Tax calculation of amounts of income accrued (paid) in favor of taxpayers – individuals by tax agents and amounts of tax withheld from them, as well as amounts of accrued single contribution (hereinafter – Procedure) are approved by Order of the Ministry of Finance of Ukraine № 4 as of 13.01.2015 (as amended by Order of the Ministry of Finance of Ukraine № 773 as of 15.12.2020).

Calculations are made according to Section V of Procedure.

Paragraph 5 of Procedure stipulates that after the deadline for submission of Calculation with type "Reporting" and / or "Reporting new" the Calculation with type "Clarifying" is submitted. Adjusting Calculation can be submitted both for reporting and for previous periods.

Sub-paragraph 5 Paragraph 9 of Procedure stipulates that in case if payer of single contribution to obligatory state social insurance (hereinafter – single contribution) or his / her successor finds an error in Annex 1 "Information on the calculation of wages (income, cash) to insured persons" (hereinafter – Annex 1) only in requisites related to insured person and not related to amounts of accrued single contribution, in the relevant appendix with type "Clarifying" adjustment is made only for lines that are clarified on the basis of information from previously submitted Calculation with type "Reporting" or "Reporting new" in manner specified in the Fifth clause of Paragraph 6 Section V of Procedure (to replace one erroneous line with another it is needed to exclude erroneous information and enter correct one, ie completely fill in two lines, one of which excludes previously entered information and the other enters the correct information. In this case, the first line of the corresponding column must indicate "1" – line for exclusion and the second – "0" – line for input).

To exclude one erroneous line from previously submitted (received) information, it is needed to repeat all the columns of such line and in the corresponding column of annexes indicate "1" to exclude the line (Third clause of Paragraph 6 Section V of Procedure).

To enter new or omitted line, it is needed to completely fill in all its columns and in the corresponding column of annexes indicate "0" to enter the line (Fourth clause of Paragraph 6 Section V of Procedure).

Sixth clause of Paragraph 6 Section V of Procedure stipulates that filling in the "Clarifying" Calculation when adjusting amounts of single contribution is carried out using types of accruals 2 and 3, provided for in Paragraph 1 Section IV of Procedure, herewith provisions specified in the Third to Fifth clauses of Paragraph 6 Section V of Procedure for adjusting amounts of single contribution (ie the sign "0" - if it is needed to enter line or the sign "1" - if it is needed to exclude line) are not applicable.

If in Annex 1 to the Calculation with type "Clarifying" the single contributor outside the submitting reporting (tax) period included information relating to one or more insured persons who were not paid in time or increased them, such increase is made in annexes on insured persons with accrual type 2.

If in Annex 1 to the Calculation with type "Clarifying" the single contributor outside the submitting reporting (tax) period excluded information relating to one or more insured persons or reduced them, such reduction is made in the annexes for insured persons with accrual type 3.

Sub-paragraph 7 Paragraph 9 of Procedure stipulates that if the single contributor outside the reporting (tax) period must simultaneously clarify information on requisites and amounts of accrued single contribution for insured persons in Annex 1 to the Calculation submitted with type "Reporting" or "Reporting new", the Calculation with type "Clarifying" is formed and submitted to the controlling body.

Initially, in the Calculation with type "Clarifying" the single contributor adjusts requisites, which are specified on the basis of information from previously submitted Calculation with type "Reporting" or "Reporting new" in manner defined by the Fifth clause of Paragraph 6 Section V of Procedure, namely: to replace one erroneous line with another, it is needed to exclude erroneous information and enter correct one, ie completely fill in two lines, one of which excludes previously entered information and the other contains correct information. In this case, the first line of the corresponding column must indicate "1" – line for exclusion and the second – "0" for input.

Then the Calculation with type "Clarifying" is formed for adjustment of indicators of the single contribution in manner defined in the Sixth clause of Paragraph 9 Section V of Procedure using accrual types 2 and 3.

To make adjustments, the taxpayer must form and submit Calculation with type "Clarifying" which must contain mandatory requisites specified in lines 01 – 05and in line 031 for single contributors, as well as information regarding annexes in which adjustments will be made, and their number, as defined in line 06 of the Calculation. In this case, annexes for which information is not corrected are not indicated in line 06 and are not submitted accordingly (Paragraph 8 Section V of Procedure).

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