The taxpayer has not intentionally submitted the report to the controlling body, which is not provided with this function. How to correct such an error, read further.
Terms of submission of tax reporting
In accordance with item 49.1 of the Tax Code of Ukraine (hereinafter – the Tax Code), the tax declaration is submitted for the reporting period within the time limits established by the Tax Code to the controlling body where the taxpayer is registered.
Paragraph 1 of item 49.2 of the Tax Code defines that the taxpayer is obliged to submit tax declarations for each individual tax paid for each reporting period established by the Tax Code, in which objects of taxation arise, or in the case of indicators that are subject to declaration, in accordance with the requirements of the Tax Coder. This paragraph applies to all taxpayers, including taxpayers who are on the simplified tax accounting and reporting system.
Payers specified in item 212.1.15 of the Tax Code, as well as payers who have valid (including suspended) licenses for the right to conduct activities with excisable products that are subject to licensing in accordance with the law, are obliged to submit tax returns for each reporting period established by the Tax Code, regardless of whether such payers carried out economic activity in the reporting period (paragraph two of item 49.21 of the Tax Code).
According to item 49.8. of the Tax Code acceptance of the tax declaration is the responsibility of the controlling body. During the acceptance of the tax declaration, the authorized official of the controlling body in which the taxpayer is registered is obliged to check the availability and authenticity of mandatory details provided for in paragraphs 48.3 and 48.4 of the Tax Code. Other indicators specified in the taxpayer's tax declaration are not subject to verification before its acceptance.
Errors in the submitted reporting
In the event that in the future tax periods (taking into account the statute of limitations specified in Article 102 of the Tax Code) the taxpayer independently (including based on the results of an electronic check) discovers errors contained in the previously submitted tax declaration (except for the limitations specified in Article 50 of the Tax Code), the taxpayer is obliged to send a clarifying calculation to such a tax declaration in the form valid at the time of submission of the clarifying calculation (paragraph 1, item 50.1 of the Tax Code).
In case of erroneous submission of tax reports (reports that do not need to be submitted at all or submitted to the wrong controlling body) the taxpayer must, before the deadline for submitting such tax reporting, submit the tax report marked "New report" and reduce the tax liability, and after the deadline for submitting such tax reports and the occurrence of tax liabilities, submit tax reports marked "Clarifying" and reduce the tax liability.
