We considered special aspects of filling sections “Tax liabilities” and “Tax Credit” in the first part of the advice. Let us proceed to the third section of the tax return.
Section III “Settlements for the reporting period”
A positive value of the difference between the amount of tax liability (line 9) and the amount of the tax credit (line 17) of the current reporting (tax) period should be indicated in the third section of tax return in line 18.
But now, the taxpayers that file a tax declaration with the codes 0121-0123, 0130 should indicate in this line the amount of lines 13 of tables 1-3 of application ДС 10.
The very line 18 has a new function, which was previously performed by line 25.1. Now, the following should be indicated there:
• the value added tax amount (hereinafter - VAT), which to be paid to the state budget (line 18.1);
• the VAT amount, which to be send to a special account of the subject of a special regime of taxation / current account of the agricultural company that did not choose a special tax regime (line 18.2).
A negative value of the difference between the amount of tax liability and the tax credit of the current reporting (tax) period (lines 17 - 9 of tax return 0110) should be recorded in line 19. The taxpayers that file a tax declaration with the codes 0121-0123, 0130 should indicate in this line the amount of lines 14 of tables 1-3 of application ДС 10 (a positive value).
The control line 19.1 has a new function of lines 22 and 22.1. Therefore, the following should be indicated there:
- from line 19 the excess amount of the negative value over the amount calculated in accordance with para. 200-1.3 of the Tax Code of Ukraine (hereinafter - TCU);
- the amount calculated in accordance with para. 200-1.3 of TCU at the time of tax return filing.
It should be reflected in line 20 the amount of the negative value, which does not exceed the amount calculated in accordance with para.200-1.3 of TCU at the time of tax return filing (line 19 - line 19.1), which:
- to be counted in decrease of amount of the tax debt on value added tax (line 20.1);
- to be subject to budgetary compensation (line 20.2.1 + line 20.2.2) (line 20.2);
- to be included in the tax credit of the next reporting (tax) period (line 20 - line 20.1 - line 20.2) (line 20.3).
Finally, the amount of the negative value, which to be entered in a part of the tax credit of the next reporting (tax) period should be indicated in line 21.
