Clarification of indicators of annexes 3 and 4 to the detailed calculation of the value added tax liabilities in connection with correction of self-identified errors, in case that the taxpayer corrects errors in lines of previously submitted VAT declaration, as a result of which amount of budgetary refunding increases/decreases, or errors that do not affect amount of budget refunding?
Taxpayers who, according to Article 200 of the Tax Code of Ukraine (hereinafter – Code), are entitled to budgetary VAT refunding, calculate budgetary refunding and add to the VAT declaration (hereinafter – declaration) calculation of amount of budgetary refunding (hereinafter – annex 3) and application for return of amount of budgetary refunding and/or amount of funds in account in the value added tax electronic administration system and/or taking into account registration amount of the reorganizing taxpayer in the calculation of registration amount of legal successor (D4) (hereinafter – annex 4), forms procedure for filling them out are approved by Order № 21 of the Ministry of Finance of Ukraine as of 28.01.2016 (hereinafter – Order № 21).
Paragraph 50.1 Article 50 of the Code and Paragraph 1 Section IV of Order № 21 stipulates that in case that in the future tax periods (taking into account statute of limitations specified in Article 102 of the Code) the taxpayer independently discovers errors contained in previously submitted declaration (except for limitations specified in Article 50 of the Code), such taxpayer is obliged to send clarifying calculation to such declaration in form valid at the time of submitting the clarifying calculation.
Paragraph 50.2 Article 50 of the Code stipulates that taxpayer does not have a right to submit clarifying tax declarations (calculations) to previously submitted tax declarations for the corresponding tax and levy for the reporting (tax) period, which is checked by the controlling body, during documentary planned and unplanned audits (taking into account terms of extension, suspension or postponement of the terms of its conduction).
In addition, Sub-paragraph 69.1 of Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Code stipulates that the value added tax payers temporarily, until termination or abolition of the martial law, do not have a right to submit clarifying calculations to tax declarations, provided for in Paragraph 50.1 Article 50 of the Code for reporting (tax) periods up to February 2022 with indicators for reducing tax liabilities and/or declaring amount of budgetary value added tax refunding.
Procedure for filling out the clarifying calculation is regulated by Section VI of Order № 21.
Paragraphs 2-4 Section VI of Order № 21 provide that column 4 of the clarifying calculation reflects the corresponding indicators of declaration of the reporting period that is being corrected. If changes were previously made to declaration for this reporting period, column 4 reflects the corresponding indicators of column 5 of the last clarifying calculation that was submitted to declaration of the reporting (tax) period being corrected. Column 5 of the clarifying calculation reflects the corresponding indicators, taking into account correction. Column 6 reflects the sum of error (absolute value).
In case of value correction of line 21 of declaration, which in the future reporting periods did not affect value of line 18 or line 20.2, the clarifying calculation is submitted for one reporting period in which the corresponding changes are made. Value of column 6 of line 21 of the clarifying calculation (both increase and decrease) is taken into account in line 16.2 of declaration for the reporting period in which such clarifying calculation is submitted (Paragraph 5 Section VI of Order № 21).
In case of value correction of line 21 of declaration, which in the future periods will affect value of line 18 or line 20.2, the clarifying calculation is submitted for each reporting period in which value of line 21 of declaration affected value of line 18 or line 20.2 (Paragraph 6 Section VI of Order № 21).
Paragraph 8 Section VI of Order № 21 stipulates that in case of correction of errors in lines of previously submitted declaration, to which annexes must be added, appropriate annexes containing information on the clarified indicators must be submitted to the clarifying calculation. Clarification of indicators in annexes can be carried out in the following order: in line of the clarified annex indicators with a "-" sign are indicated; in the next line, correct indicators are indicated.
Taking into account above specified, correction of errors is carried out by submitting the clarifying calculation, to which, in case of filling in data in the corresponding lines, appropriate annexes marked "clarifying" are added. Specified annexes contain value indicators that are reflected on the amount of adjustment (increase or decrease) with appropriate sign and correspond to data from column 6 of the clarifying calculation. If column 6 of the clarifying calculation in the corresponding lines to which annexes must be added is not filled in, then, accordingly, annexes to such lines of the clarifying calculation are not added by the taxpayer.
Therefore, in case that the taxpayer corrects errors in lines of previously submitted declaration, as a result of which amount of budgetary refunding increases/decreases, in annexes 3 and 4, which are submitted as a part of the clarifying calculation, value indicators (amount of increase/decrease) are reflected, which correspond to data from column 6 of the clarifying calculation (line 20.2).
Correction of error made in annex 3 and/or 4 to declaration, which did not affect amount of budgetary refunding (for example, incorrect individual tax number, reporting tax period) is carried out as follows: erroneous entry is repeated, value indicators are reversed (shown with a "-") sign, then correct entry regarding operation with the corrected indicators (including value data) is given; summary line "Total" is not filled.
If error is detected in annex 4 to declaration in requisites of bank account, the taxpayer is obliged to send the clarifying calculation, columns 4 and 5 of which must have the same indicators, column 6 accordingly zero value of indicator, to which to add annex 4, which is filled in corrected bank account requisites, period and declared amount of budgetary refunding.