Regarding submission by tax agents of Annex 4DF “Information on the amount of accrued income, withheld and paid personal income tax and military levy” to the “Tax calculation of the amount of income accrued (paid) in favor of taxpayers – individuals and amount of tax withheld from them, as well as the amount of accrued single contribution”
Starting from the 1st of April 2021, the taxpayers quarterly, within 40 calendar days following the last calendar day of the reporting quarter, submit unified reporting on the single contribution to obligatory state social insurance and personal income tax (Calculation), form and Procedure of which were approved by Order of the Ministry of Finance of Ukraine dated 13.01.2015 № 4 (with amendments).
Calculation is a tax calculation of the amounts of income accrued (paid) in favor of taxpayers – individuals and amount of tax withheld from them, as well as the amount of accrued single contribution;
Annex 4DF is information on the amount of accrued income, withheld and paid personal income tax and military levy.
According to analysis of Calculations accepted during the first month, please note the following:
regarding the type of Calculation:
“Reporting new” and “Clarifying” contain information only on correction of data!!!
“Reporting new” is a clarification of information for the reporting period (deletion of deadlines with errors, entering instead of reliable information or entering information that was not entered in the “reporting” calculation);
“Clarifying” is a clarification of information for previous periods.
Difference between “reporting new” and “clarifying” is only in the submission deadlines, as follows:
-“Reporting new” is submitted before the deadline for submission for the relevant reporting (tax) period;
-“Clarifying” is submitted after the deadline for submission for the relevant reporting (tax) period.
Regarding submission of “clarifying” calculations for previous periods:
Correction of errors that were made in the Tax calculation 1DF for the reporting periods before 01.01.2021:
is necessary to fill in and submit: Calculation and Annex 4DF, which is an integral part of this reporting, are submitted to the controlling body as a part of such Calculation.
Filling in the requisites and adjusting reporting indicators will be considered in the following example:
if it is necessary to submit a clarifying reporting for the 4th quarter of 2020
the Calculation should contain:
line 013 – “Clarifying”;
reporting tax period: year – 2020, quarter – IV,
Settlement number – 1;
all necessary enterprise’s requisites must be filled in, particularly the lines: 03; 031; 032; 091.
Annex 4DF must contain the following:
line 013 – “Clarifying”;
reporting tax period: year – 2020, quarter – IV,
attention, the number of month in the quarter for “Clarifying” calculations for the periods up to 01.01 2021, always takes meaning “3”.
Settlement number – 1;
number of appendix to the Calculation – 1
fill in all necessary enterprise’s requisites, particularly lines: 031; 032
if there is a need to adjust the indicators in Section I “Personalized data”:
attention, as for previous periods in the Calculation 1DF were indicated quarterly amounts in columns 3a, 3 and 4a, 4, so when adjusting such data to exclude and / or add new indicators, the information is indicated without distribution by months:
to exclude one erroneous line from the previously submitted (received) information it is necessary to repeat all columns of such line and in column 9 to put “1” – to exclude a line;
to add new or omitted line it is needed to completely fill in all its columns and in column 9 put “0” – to add the line indicating amount for the relevant quarter;
At the same time, adjustments of indicators to Calculation for the periods till the 1st of January 2021, columns 5a, 5 in section I are not filled in.
if there is a need to adjust indicators in section II:
to correct errors regarding amount of the military levy, delete the term with erroneous information – in the line “Military levy – exception 4” it is needed to repeat all columns of the erroneous line; it is necessary to specify correct information in the line “Military levy” the one displays correct amount of the military levy for the quarter.
Attention, only amounts for the quarter of the relevant previous period for which such adjustment is made are indicated.