The explanation of the inspector of taxes of GNA of Ukraine on the matter is printed.
In tax calculations on f. No. 1DF since 2005 the enterprise systematically committed a mistake: in column 3 the income paid to individuals on hands, i.e. reduced by the sums of the withheld insurance fees and the personal income tax was reflected. The accountant independently revealed a mistake.
Whether it is possible to correct it in the current tax calculation and not to represent specifying calculations for nine quarters?
No, it is impossible, as Order No. 451* it not preyodusmotreno.
Tax calculation on f. No. 1DF is represented otyodelno for every quarter (the tax period) in the teyocheny 40 calendar days following behind the last calendar day of reporting quarter (Poryadyok No. 451 item 2.1). After the tax agent samostoyayotelno revealed a mistake, according to item 4.2 and item 4.3 of an ukayozanny Order it should present:
• new reporting calculation – if a mistake in f. by No. 1DF for the reporting period it is revealed within 40 kalenyodarny days from the date of the expiration of such period;
• specifying calculation – if a mistake in f. by No. 1DF for the reporting period it is revealed after the expiration of preyodelny term of representation of calculation for this period.
In our case the mistake was revealed after an isteyocheniye of a deadline of representation of calculation therefore the tax agent is obliged to present utochyonyayushchy calculations for every quarter, in which mistakes (since 2005 were committed).
I will remind that each erroneous line follows ispravlyat in specifying calculation by filling of two lines:
1) at first repeat indicators of all columns of a line in which the mistake was allowed, and in column 9 prostavlyaetsya a mark 1 – a line on an exception;
2) then a line fill already correctly, and in column 9 the mark 0 – on input is put down a line.
Pay attention: such two lines should be reflected in specifying calculation at one poyoryadkovy number (in column 1) – under what the line was initially written down, indicators of the kotoyory are corrected.
* the Order of filling and representation tax agentami tax calculation of the sums of the income, added (upyolachenny) in favor of taxpayers, and the sums of an uderyozhanny tax from them, approved by the order GNAU from 29.09.03 of No. 451 ("Balance", 2007, No. 24).
Village ULANOVA, main state inspector of taxes of department of administration of taxes on the income of individuals of Department of the taxation of individuals of GNA of Ukraine.