The payer paid the funds to a single account, but made an error in the details “Purpose of payment” of the settlement document. How to fix the situation and avoid sanctions?
How to fix the error
The payer who paid the funds to the single account and made an error in the details “Payment purpose” of the settlement document, must not later than the next working day after receiving from the tax office through the User Account “Error message in the “Payment purpose” of payment document for payment to the single account” determine whether the payment belongs to the appropriate recipient on the form J/F1307301.
In case of successful acceptance by the State Tax Service body of the document on the form J/F1307301 the payer receives the receipt No. 2.
If the taxpayer within the specified period has not sent to the tax service document form J/F1307301, information from the settlement document is considered information without determining the payment to the recipient and the amount of such payment is included in the register of payments from a single account according to a separate taxpayer from a single account, taking into account the order of payment determined by the Tax Code of Ukraine (hereinafter – the Tax Code).
Step-by-step algorithm
For the payer to clarify the details “Payment purpose” of the settlement document for the transfer of funds to a single account in User Account, it is necessary to perform the following actions.
Step 1
Enter the private part of the User Account at https://cabinet.tax.gov.ua.
In the tab “Incoming/Outgoing documents” select the document “Error messages in “Payment purpose” of the payment document for payment to a single account" on the form J/F1407201.
Select the tab “Single account”/“Log of error messages in “Payment purpose” of the payment document for payment to a single account.”
Step 2
Fill in the document “Clarification of data “Payment purpose” of the payment document for payment to a single account” on the form J/F1307301 by indicating the payment to the appropriate recipient no later than the next business day after receiving “Error message in “Payment purpose” of the payment document for payment to a single account” on the form J/F1407201.
Step 3
Sign the document “Clarification of data “Purpose of payment” of the payment document for payment to a single account” on the form J/F1307301 and send to the State Tax Service.
Step 4
Receive receipt No. 2 to the document “Clarification of data “Purpose of payment” of the payment document for payment to a single account” on the form J/F1307301 with the result of processing of its successful adoption by the State Tax Service.
