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Positive changes introduced by the joint reporting on the personal income tax and single contribution

, published 07 May 2021 at 08:54

Pursuant to requirements of the Law of Ukraine as of 19.09.2019 № 115-IX and the Law of Ukraine № 116-IX by Order of the Ministry of Finance of Ukraine as of 13.01.2015 № 4 (with amendments) was approved a new form of Tax calculation of income accrued (paid) in favor of taxpayers – individuals and the amount of tax withheld from them, as well as amount of accrued single contribution (hereinafter – the Calculation) and the Procedure for its completion. The new form came into force on the 1st of April 2021.

Calculation combined usual developments in reporting on the single contribution in the form D4 and form 1-DF and in some cases simplified reporting process.

For instance, in case of an error on the insured person in the reporting form D4 before the deadline for submission to the insured, it was necessary to completely re-form such reporting on all insured persons. Instead, in the Calculation in a similar situation, the clear and usual for tax agents procedure for correction of an error – derivation of erroneous records / entering of correct records is applied. That is, there was a unification of approaches to displaying information where specifics of the data that are recorded in the register of insured persons of the State register of obligatory state social insurance and the State register of individuals – taxpayers.

As follows, in case of an error for one or more insured persons before the deadline for submission, it is sufficient to form Calculation with type “Reporting new”, filling in the necessary details, which are listed in section V of the Procedure and in those annexes where adjustments are required to exclude / include records directly on those insured persons on whom an error was made.

After the deadline for submission of adjustment algorithm, in case of correction of requisites of the insured persons (registration number of the taxpayer’s account card, full name, etc.), will be identical to the calculation with type “Reporting new”. Such algorithm will differ only in case of the need to adjust the total indicators, then usual procedure for single contribution payers is applied to the appropriate types of charges. In case of entering in the Calculation with type “Clarifying” the missed record, a combination of methods is used, ie inclusion of missed record with simultaneous indication of the required type of accruals.