The Ministry of Digital Transformation of Ukraine has announced that Ukrainians will soon be able to use a digital document that will confirm the status of a citizen’s vaccination, a negative result of PCR tests and the status that a person has recovered from coronavirus disease.
The internal certificate will be used on the territory of Ukraine as a pass for a concert, competition or other public event.
The external certificate will be checked at the border with the EU, as well as those countries where vaccination documents will be mutually recognized.
For travel abroad, the international certificate in “Diia” can be used only after the mutual recognition of the digital document with the EU and other countries. This has been stated by Deputy Prime Minister – Minister of Digital Transformation Mykhailo Fedorov.
The State Tax Service of Ukraine has informed that in accordance with item 201.1 of the Tax Code of Ukraine (hereinafter – the Tax Code) on the date of tax liability the taxpayer must draw up a tax invoice in electronic form subject to registration in the manner prescribed by law, a qualified electronic signature authorized by the payer and register it in the Unified Register of Tax Invoices (hereinafter – URTI) within the period established by the Tax Code.
In addition, item 208.2 of the Tax Code provides that the recipient of services supplied by non-residents, the place of supply of which is located in the customs territory of Ukraine, draws up a tax invoice indicating the amount of tax accrued by recipient in the manner prescribed by Art. 201 of the Tax Code, which is the basis for the assignment of tax amounts to the tax credit in the prescribed manner. Such a tax invoice is subject to mandatory registration in the URTI.
According to item 44.1 of the Tax Code for tax purposes, taxpayers are required to keep records of income, expenses and other indicators related to the definition of objects of taxation and/or tax liabilities, on the basis of primary documents, accounting registers, financial reporting, other documents related to the calculation and payment of taxes and fees, the maintenance of which is provided by law.
Taxpayers are prohibited from forming indicators of tax reporting, customs declarations on the basis of data not confirmed by the documents specified in para. 1 item 44.1 of the Tax Code.
Error made in column 6 (quantity (volume) or 7) (unit price of goods/services excluding VAT) of the tax invoice drawn up for transactions on supply of goods / services in the customs territory of Ukraine or for transactions to receive services from non-resident, the place of supply of which is located in the customs territory of Ukraine, leads to discrepancies with the primary documents issued for the transaction in respect of which the taxpayer on the date of occurrence of tax liabilities drawn up a tax invoice.
In order to correct the error, the taxpayer:
- on the date of detection of the error calculates the adjustment of quantitative and cost indicators to the tax invoice, in the tabular part of which with the sign ‘-’ reflects the indicators for all goods/services specified in the tax invoice and in column 2.1 fills in the reason for adjustment ‘103’;
- draws up a new tax invoice, which indicates the correct indicators defined by the primary documents. Such a tax invoice is assigned a new serial number and in the field “Date of compilation” the date of occurrence of tax liabilities of the seller is indicated.
If such a tax invoice is registered in the URTI in violation of the registration deadline specified in item 201.10 of the Tax Code, the taxpayer is subject to penalties in accordance with item 1201.1 of the Tax Code.
The State Tax Service of Ukraine in category 132.01 “ЗІР” answered the question: “Are fines and penalties applied when errors in tax reporting are self-corrected based on the results of submitted clarifying reports or in the reporting/new reporting declaration, if an error was made in the lines “amount of fine” (3 or 5 percent) and/or “penalty” and how to correct such errors? ”
Correction of errors made during the completion of the adjustment calculation is carried out exclusively by submitting a new adjustment calculation, taking into account the indicators of the previous adjustment calculation.
The Tax Code does not provide for the possibility of correcting or revoking the accrued fine, as the payer independently calculated such amount of fine and accrued in accordance with the submitted clarifying calculation or as part of the tax return, ie such amount is considered agreed by the payer and fines are not applied.
The State Tax Service of Ukraine has reported that according to subitem 16.1.3 of the Tax Code, a taxpayer is obliged to submit to the controlling authorities in the manner prescribed by tax and customs legislation, declarations, reports and other documents related to the calculation and payment of taxes and fees.
Art. 48 and 49 of the Tax Code provide for the procedure for drawing up and submitting a tax return to the controlling authorities.
According to item 36.1 of the Tax Code, the tax obligation is the obligation of the taxpayer to calculate, declare and/or pay the amount of tax and duty in the manner and terms specified by the Tax Code, the laws on customs matters. The tax liability arises for the taxpayer for each tax and fee (item 36.2 of the Tax Code).
Item 50.1 of the Tax Code, in particular, provides that if in future tax periods (taking into account the statute of limitations defined in Art. 102 of the Tax Code) the taxpayer independently (including the results of electronic verification) detects errors contained in the previously submitted tax return (except for the restrictions specified in this article), the taxpayer is obliged to send an adjusting calculation to such tax return in the form valid at the time of submission of the adjusting calculation.
A taxpayer who independently (including the results of an electronic audit) reveals the fact of understatement of the tax liability of previous tax periods, is obliged, except as provided in item 50.2 of the Tax Code:
a) either to send a clarifying calculation and pay the amount of arrears and a penalty of 3% of such amount before submitting such a clarifying calculation. This penalty is not applied in case of submission of the adjusting calculation to the tax return on the corporate income tax for the previous tax (reporting) year for the purpose of implementation of independent adjustment according to Art. 39 of the Tax Code no later than October 1 of the year following the reporting year;
b) or to reflect the amount of arrears in the of this tax return filed for the tax period following the period in which the fact of understatement of the tax liability, increased by a fine of 5% of such amount with a corresponding increase in the total amount of money liabilities from this tax.
According to item 54.1 of the Tax Code, except as provided by tax law, the taxpayer independently calculates the amount of tax and/or monetary liability and/or penalty, which is indicated in the tax (customs) return or adjustment calculation submitted to the supervisory authority in time, established by the Tax Code. This amount of the monetary obligation and/or penalty is considered agreed.
The form of corporate income tax return was approved by Order of the Ministry of Finance No. 897 of October 20, 2015 (hereinafter – the Return).
In the case of correction of errors identified by the taxpayer, the increase (decrease) of the tax liability is reflected in lines 26, 27, 31 of the Return. In this case, the clarifying Return or Annex to the Reporting Return, depending on the chosen method of error correction, reflects the correct indicators, and in the lines of increase (decrease) tax liability of the reporting (tax) period of the Return – the amount of error with the appropriate sign in lines 26, 27, 31 of the Return.
The Return does not provide for the correction of the amounts of fines and penalties.
According to item 46.4 of the Tax Code, if a taxpayer considers that the form of tax return, determined by the central executive body that ensures the formation and implementation of public financial policy, increases or decreases its tax liabilities contrary to the Tax Code on such tax or collection, the taxpayer has the right to indicate this fact in a special place in the tax return.
In the Return in the section “Availability of annex 14” the content of the annex to the Return, which is filled in and submitted in accordance with item 46.4 of the Tax Code, is indicated.
