A taxpayer submitted a tax return, but over time discovered inaccuracies in it that need to be corrected. However, the statute of limitations has already expired during these periods. How to correct errors in "overdue" reporting – read further.
Legal basis
According to para. 1 and 4 of item 50.1 of the Tax Code of Ukraine (hereinafter – the Tax Code) in the event that in future tax periods (taking into account the statute of limitations specified in Article 102 of the Tax Code) the taxpayer independently (in particular, based on the results of an electronic check) discovers errors contained in to the tax return previously submitted (except for the restrictions specified in Article 50 of the Tax Code), they are obliged to send a clarifying calculation to such reporting in the form valid at the time of submission of the clarifying calculation.
According to para. 1 and 2 of item 102.1 of the Tax Code, except for the cases specified in item 102.2 of the Tax Code, the supervisory body has the right to conduct an audit and independently determine the amount of the taxpayer's monetary obligations in the cases determined by the Tax Code, no later than the end of 1095 days (2555 days - in the case of verification of transactions in accordance with Articles 39 and 392 of the Tax Code), which occurs after the last day of the deadline for submitting a tax return, a report on the use of income (profits) of a non-profit organization, specified in item 133.4 of the Tax Code, and/or the deadline for payment of monetary obligations, calculated by the supervisory body, and if such a tax return was submitted later - according to the date of its actual submission.
If, within the specified period, the controlling body does not determine the amount of monetary obligations, the taxpayer is considered free from such monetary obligation (including the accrued penalty), and the dispute regarding such a tax return and/or tax notice is not subject to consideration in administrative or judicial proceedings.
According to paragraph "b" item 176.2 of the Tax Code, persons who, according to the Code, have the status of tax agents, are obliged to submit, within the terms established by the Tax Code for the tax quarter, the tax calculation of the amounts of income accrued (paid) for the benefit of taxpayers - natural persons, and amounts of the tax withheld from them, as well as the amount of the accrued single contribution (hereinafter – the Calculation), to the controlling body at the main place of accounting.
Such a calculation is submitted only in the case of accrual of the specified income amounts to the tax payer - an individual by the tax agent, the payer of the single contribution during the reporting period. The introduction of other forms of reporting on the specified issues is not allowed.
The form of the Tax calculation of the amounts of income accrued (paid) for the benefit of taxpayers - individuals, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution (hereinafter – the Calculation) and the Procedure for filling out and submitting by tax agents the Tax calculation of the amounts of income accrued (paid) in favor of taxpayers - natural persons, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution (hereinafter – the Procedure) were approved by Order of the Ministry of Finance No. 4 of January 13, 2015.
Taking into account the fact that the controlling body has the right to conduct an inspection and independently determine the amount of the taxpayer's monetary obligations in the cases determined by the Tax Code, no later than the end of the 1095th day, the right to submit a clarifying calculation with the 4DF appendix to it by the tax agent is possible only during the specified period, and therefore, submitting the specified Calculation after the statute of limitations is not provided for by the provisions of the Tax Code.
In accordance with Part 16 of Art. 25 of Law of Ukraine No. 2464-VI of July 8, 2010 "On the Collection and Accounting of a Single Contribution to the Mandatory State Social Insurance", the statute of limitations regarding the calculation of social insurance, the application and collection of arrears, fines and accrued penalties does not apply.
Therefore, the insurer has the right to correct errors in the previously submitted reporting for the periods for which the statute of limitations has expired.
