In this article the explanation on correction of mistakes is given and options of their correction in tax accounts are presented.
Reorganization 2002
As supervisory authorities at checks give the greatest attention to tax accounts, taxpayers should as it is possible to treat more carefully its filling and to minimize the mistakes allowed earlier.
Let’s consider the most widespread (standard) mistakes and ways of their correction. Concerning a limitation period of such mistakes there is a restriction: to correct them it is possible only within term of limitation period – for 1095 days following behind the last day of a deadline of submission of the tax declaration, corrected according to article 15 of the Law of Ukraine About an order of repayment of obligations of taxpayers before budgets and the state specialized funds from 20.12.2000 of No. 2181-III (further – the Law No. 2181).
The order and conditions of independent correction of the mistakes allowed by taxpayers in tax reports, regulates the Law No. 2181. However these instructions extend only on documents of tax accounts which answer definition the tax declaration, calculation (further – the declaration).
The main accounting instruments on absolute majority of taxes answer declaration signs.
Correction of mistakes in declarations on the nation-wide and local taxes
The mistake revealed in tax accounts, it is possible to correct:
– having submitted the new declaration with the corrected indicators instead of in what the mistake (is allowed h. 2 items 17.2 of Art. 17 of the Law No. 2181) – this option is suitable in case the mistake is revealed before the termination of a deadline of submission of the tax declaration for the reporting period;
– having submitted specifying declaration (subitem "and" p.1 to item 17.2 of Art. 17 of the Law No. 2181);
– having displayed mistakes in the next declaration on the corresponding tax (collecting) which will be submitted for the next tax period (subitem p.1 item 17.2 of Art. 17 of the Law No. 2181).
(Two last options use after boundary term of submission of the declaration for that period in which the mistake is revealed).
Let’s consider these ways in more detail.
Submission of the new reporting declaration
The new declaration moves not in addition to erroneous, and on its replacement about approaches of a deadline of submission of the declaration for the corresponding period therefore it is reporting, instead of specifying, and penalties, according to it, aren’t. In a form it same, as well as the reporting declaration containing a mistake. In a cap of the declaration the corresponding mark in the column, for example, Reporting new, New reporting calculation and so forth is put down. The number of such declarations within boundary term isn’t limited, but the taxing authority will consider only one – the last which will be supervised about correctness of definition of the tax obligation in it and timeliness of its repayment. The previous declarations to the payer don’t come back.
Submission of the specifying declaration
Upon termination of boundary term of submission of the tax declaration at any time during the tax period it is possible to submit specifying declaration. When filling its corresponding lines of the sum which weren’t considered in the declaration of that reporting period for which mistakes are corrected, in the specifying unduly considered sums – with a sign are displayed with a sign +, and –. But thus it is necessary to add 5 percent of a penalty for the sum of understating of the tax obligation, to pay a penalty and a shortage before submission of the specifying declaration (subitem and p.1 item 17.2 of Art. 17 of the Law No. 2181). Submission of the specifying declaration is expedient, in particular, if the taxpayer expects documentary check by taxing authority which can take place by the time of submission of the next declaration taking into account corrections. Besides, only by submission of the specifying declaration it is possible to correct some types of mistakes (for example, on the profits tax concerning understating (overestimate) of the sum of amortization).
Such declaration has the status high-grade tax, and its indicators are displayed in personal account of the taxpayer. Therefore the declaration of the reporting period is filled so as if mistakes in the previous periods weren’t.
Mistake correction as a part of the next declaration for any next tax period
In case of mistake identification the taxpayer should reduce the tax obligations (if the mistake led to overestimate of the tax obligations) or to increase them (if the mistake led to understating of the tax obligations) as a part of the next declaration for any next tax period. And in case of understating of the tax obligations the 5 percent penalty at the same time is. In this case the sum of a shortage and a penalty is authorized to be paid throughout the deadlines established for payment of the obligation of the current declaration.
Penalties: charge conditions
Under condition of identification by the payer of taxes of a mistake which led to understating of its tax obligations, it should be corrected prior to the beginning of check by taxing authority of the taxpayer (planned, unplanned). In this case to the enterprise no financial sanctions connected with understating of the tax obligations (except a penalty provided in subitem 17.1.9 of Art. 17 of the Law No. 2181 – if it was carried out sale of the goods without preliminary charge and tax discharge) can be applied, the fine can’t be, and to his officials administrative penalties can’t be applied.
If the enterprise corrects independently revealed mistakes after the beginning of its check by taxing authority, release from application of sanctions won’t be. And tax specialists will have the right to apply financial and administrative penalties fully. Start date of check is specified in the direction which tax specialists should show before tax check at the enterprise.
In spite of the fact that taxpayers according to the current legislation are competent to declare independently a mistake as a result of which the tax obligation was underestimated, they don’t manage to avoid application financial and penalties. According to item 17.2 of Art. 17 of the Law No. 2181 in case of identification of understating of the tax obligation (shortage) and at its subsequent declaring the taxpayer is obliged to add independently to itself and to pay a penalty at a rate of 5 percent of the sum of a shortage. However this penalty is only at correction of mistakes which led to understating of the tax obligations, and shouldn’t be, if the mistake isn’t connected with understating of the tax obligation.
If the sum of the revealed tax obligation and independently added penalty after its declaring isn’t extinguished by the payer in the terms established by the law (that depends on the chosen way of correction of the allowed mistakes in tax accounts), she admits the sum of a tax duty of the taxpayer and will be collected in the general order established for collecting a tax duty.
The forms of specifying tax declarations (calculations) approved by the DPA corresponding orders of Ukraine, provide lines for declaring by payers of taxes of the sums of a shortage and a penalty at a rate of 5 percent from the shortage sum. However sometimes in declarations instead of a 5 percent rate the 10 percent rate of a penalty (in particular, in calculation of the sums of a tax on owners of vehicles and other self-propelled cars and mechanisms, in forms of calculations for resource and rent payments) is specified. Such rate operated earlier, however the mentioned forms still aren’t brought yet into accord with the current legislation. Filling such lines, it is necessary to start with the 5 percent size of a penalty.
Let’s compare: the penalty for understating of the tax obligations in the declaration, revealed as a result of documentary check (subitem 17.1.3 of Art. 17 of the Law No. 2181), makes 10 percent of the sum of a shortage, and not edinorazovo, and for each tax period of its existence (but no more than 50 percent of such sum and not less than 10 free minima of the income of citizens as a group for all term of a shortage, irrespective of quantity of the past tax periods). Thus the sums of the declared overestimated sums of the tax obligations aren’t considered in reduction of the sums of the underestimated tax obligations.
For display of the sum of the penalty which charge is provided by item 17.2 of Art. 17 of the Law No. 2181, both in tax declarations, and in specifying calculations separate lines are provided.
At the same time, it is necessary to note that at an independent donachisleniye of the sum of the tax obligations administrative penalties aren’t imposed (item 17.2 of Art. 17 of the Law No. 2181).
The situation when the payer underestimated the tax obligation in the declaration is rather widespread also and revealed it to the deadline termination not submissions of the declaration, and payment term behind it. In that case it is necessary to add independently a penalty at a rate of 5 percent, after all in spite of the fact that term of payment didn’t come yet, the tax obligation in the declaration was already underestimated, and to correct this understating by submission of the new declaration without penalties it is impossible, as it is possible to submit the new declaration only to the termination of a deadline of submission of the declaration for the same period. Therefore correction is carried out in the general order provided in item 17.2 of Art. 17 of the Law No. 2181, that is with payment of a 5 percent penalty from the underestimated sum.
Mistakes in registration of tax accounts
Is not accepted according to requirements of the Law No. 2181 and it is not considered the tax declaration the reporting:
– containing mistakes in filling of obligatory requisites (including erroneous individual tax number of the payer);
– without obligatory additions;
– without the marks provided by a form (including about the submitted additions, the reporting period and the period for which mistakes are corrected);
– with the blank value of indicators (indicators which aren’t filled in the absence of operations, should be procherknuty);
– it is not signed by public officials;
– it is not under seal;
– having corrections, erasures;
– filled by means of the means which are not providing its safety throughout an established period of storage of the reporting;
– which text can’t be read;
– submitted in other form than operating at the moment of submission of the document.
In case of representation by the payer of the reporting with noted shortcomings employees of bodies of national tax service (further – GNS) warn him about the revealed shortcomings and about consequences of acceptance by bodies of GNS of such tax accounts and suggest to provide new, issued properly. If the payer insists on adoption of the reporting, it should be accepted, registered and on a copy which remains at the payer, the stamp is put down is RECEIVED, warned about non-recognition possibility. The message on non-recognition by body of traffic police of the declaration should be sent to three-day term from the date of receiving to the payer as tax with the indication of the bases and the offer to provide new, issued properly. In electronic base of body of GNS this declaration only will be registered (without introduction of indicators) and will receive the status To data.
On magazine materials Directory of the economist.