Form and procedure for submitting the tax clarification calculation by form 1DF

If in the future tax periods (taking into account the limitation period specified in Article 102 of the TCU) the taxpayer independently detects the errors contained in the previously filed tax declaration (except for the limitations set out in this article), such taxpayer is obliged to submit a clarification calculation to such tax declaration in the form valid at the time of submitting the clarification.

Form of Tax calculation on amounts of income accrued (paid) in favor of the taxpayers, as well as amounts of tax withheld from them (Form №. 1DF) and Procedure for filling in and submission by tax agents of Tax calculations on income accrued (paid) in favor of the taxpayers, and amounts of tax withheld from them, is approved by the Order of the Ministry of Finance of Ukraine as of January 13, 2015 №. 4 (hereinafter - the Procedure).

The clarifying tax calculation can be submitted both for the reporting period and for the previous periods if it is necessary to make adjustments to the tax calculation after the deadline for its submission (Paragraph. 4.3 of the Procedure).

Procedure for completing the reporting new and clarifying tax calculations is the same. Reporting new and clarifying tax calculations are submitted on the basis of information from the previously submitted tax calculation and contain information only by lines and requisites that are specified. In order to fill in, information from error messages sent by the control an authority to the tax agent is also used (Paragraph. 4.4 of the Procedure).

In the case of submitting a clarifying tax calculation, the box “Specifying” shall be marked (Paragraph 3.1 of the Procedure).

Adjustments of calculation in Section I:

To exclude one erroneous line from the previously entered information, repeat all the columns of that line and indicate “1” in column 9 to exclude the line.

To enter a new or missing line, fill in all its columns completely and in column 9 indicate “0” - to enter the line.

To replace one erroneous line with another, it is necessary to exclude erroneous information in accordance with the second Paragraph of this Paragraph and to enter the correct information in accordance with the third Paragraph of Section 4.4 of the Procedure - that is, completely fill in two lines, one eliminating previously entered information and the other entering correct information. In this case, the first line in column 9 indicates “1” - the line for exclusions, and in the second – “0” - the line for input.

Adjustments of calculation in Section II:

Sub-section “Interest taxation”:

To exclude a false line from previously entered information in the line “Interest taxation - exclusion **”, you must repeat all the columns of the error line, and to display the correct information in the line “Interest taxation”.

Sub-section “Taxation of prizes from the lottery”:

To exclude an erroneous line from the previously entered information in the line “Taxation of prizes (lottery) - exclusion ***”, it is necessary to repeat all columns of an erroneous line, and to display the correct information in the line “Taxation of prizes (lottery) from the lottery”.

Sub-section “Military fee”:

To exclude an erroneous line from previously entered information in the line “Military fee - exclusion ****”, it is necessary to repeat all the columns of the erroneous line, and to display the correct information in the line “Military fee”.

For reference: According to Sub-paragraph “b” Paragraph. 176.2  Article. 176  of the Tax Code of Ukraine as of 02.12.2015 № 2755-VІ  with changes amendments (hereinafter referred to as TCU) individuals who have the status of tax agents in accordance with the Tax Code, are obliged to file the tax calculation of the amount of income accrued (paid) in favor of taxpayers for the tax quarter within the time limits set by the TCU, as well as the amount of tax withheld from them by the controlling authority at their location. Such calculation shall be submitted only if the amounts of the specified incomes are paid by the tax agent to the taxpayer during the reporting period. Other forms of reporting on these issues are not allowed.

Tax declaration, calculation, reporting (hereinafter referred to as the tax declaration) – is a document submitted by the taxpayer (including a separate unit in cases determined by the TCU) to the controlling authority within the time limits established by law, on the basis of which the taxation and / or payment of the tax liability is carried out or the volumes of the transaction (operations), income (profits), for which tax and customs legislation provide for the taxpayer’s exemption from the tax and payment of tax and fee, or a document, indicating the amount of income accrued (paid) in favor of the taxpayers - individuals, the amount of tax withheld and / or paid (Paragraph. 46.1 Article. 46 of the TCU).

Form of tax calculation of the amounts of income accrued (paid) in favor of the taxpayers, and the amounts of tax withheld from them (form №. 1DF)