How to fill in Annex 1 to Tax declaration of the single tax payer – individual-entrepreneur in case of correction of self-identified errors (including for past tax periods) after a deadline for its submission?

Information and Reference Department, published 09 February 2023 at 13:34 Chapter: News

Individuals-entrepreneurs – single tax payers of Groups I – III submit tax declaration of the single tax payer – individual-entrepreneur in form approved by Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015 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).

Payer of single contribution to obligatory state social insurance (hereinafter – single contribution) can correct indicators of amounts of accrued income and amounts of accrued single contribution in case of self-identified errors by submitting Annex 1 with the "Clarifying" form type. 

Herewith, in Annex 1, all rows and columns must be filled in of Section 9 "Determining amounts of accrued single contribution", where correct indicators are indicated, taking into account detected errors, for a period defined in column 8 "Period of stay of individual-entrepreneur on the simplified taxation system". 

To determine the specified obligations for payment of single contribution, Section 10 "Determination of obligations on payment of single contribution in connection with correction of self-identified errors" of Annex 1 contains:

line 1 which indicates amount of single contribution that was to be transferred to the non-budget accounts, according to the reporting (tax) period in which error was detected, which is transferred from the "Total" line of column 4 Section 9 of previously submitted Annex 1, that is being clarified;

line 2 the specified amount of accrued single contribution for the reporting (tax) period in which error was detected – has to indicate value of the "Total" line of column 4 Section 9;

line 3 amount of increase in the amount of single contribution, which was subject to transfer to the non-budget accounts, which is calculated according to formula: line 2 Section 10 – has to indicate line 1 Section 10 (filled in if line 2 > line 1);

line 4 amount of reduction of the amount of single contribution, which was subject to transfer to the non-budget accounts, which is calculated according to formula: line 2 Section 10 – has to indicate line 1 Section 10 (filled in if line 2 < line 1);

line 5 indicates amount of penalty, independently accrued by payer according to Article 25 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. At the same time, amount of penalty is calculated at the 0.1 percent rate of amounts not paid on time, calculated for each day of delay in their transfer (crediting).

It should be noted that payer of single contribution can determine obligation on payment of single contribution in connection with correction of self-identified errors for tax periods starting from 2021.

Self-correction of errors by individuals-entrepreneurs for past periods until 01.01.2021, made in Report on the amount of accrued income of insured persons and amount of accrued single contribution (form № D5), is not provided for.

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