of August 29, 2011 No. 23178/7/15-3417-26
Relatively about charge of penalty fee in case of independent identification of mistakes
According to Item 50.1 of article 50 of the Tax Code of Ukraine of December 2, 2010, with changes and amendments (further - the Code) if in future tax periods (taking into account the prescriptive limits determined by article 102 of the Code) the taxpayer independently finds errors which contain in the tax declaration submitted to them earlier, calculation (further - the tax declaration) (except the customs declaration or restrictions determined by this Article), it shall send to No. 2755-VI the specifying calculation to such tax declaration in form of the specifying calculation operating for the period of giving.
The taxpayer has the right not to give such calculation if the corresponding specified indicators are specified to them as a part of the tax declaration for any following tax period during which such mistakes were independently revealed.
The taxpayer who prior to its check by monitoring body independently finds the fact of decrease in the tax liability of last tax periods shall:
- or to send the specifying calculation and to pay the amount of underpay and penalty in the amount of three percent from such amount of representation of such specifying calculation;
- or to display the underpay amount as a part of the declaration on this tax which moves for the tax period following the period in which the fact of understating of the tax liability is elicited, increased by the penalty amount in the amount of five percent from such amount, with the corresponding increase in total amount of monetary commitment on this tax.
According to subitem 129.1.2 of Item 129.1 of article 129 of the Code the penalty fee is charged, in particular, in day of approach of repayment period of the tax liability added by the taxpayer in case of identification of its decrease (including for the period administrative and/or judicial appeal).
The penalty fee determined by subitem 129.1.2 of Item 129.1 of article 129 of the Code is charged at the rate of the 120th annual interest rates of the discount rate of the National Bank of Ukraine operating on the date of understating (the paragraph 2 Items 129.4 of article 129 of the Code).
Charge of penalty fee comes to an end in day of transfer of funds for the corresponding account of the State Treasury of Ukraine and/or in other cases of repayment of tax debt and/or monetary commitments (subitem 129.3.1 of Item 129.3 of article 129 of the Code).
Thus, in case of independent identification by the taxpayer of understating of the amount of the tax liability the penalty fee is charged on the amount of understating and for the entire period of understating (from day of approach of repayment period of the tax liability according to Item 57.1 of article 57 of the Code according to the tax declaration according to which understating of the tax liabilities, and for the entire period till day of the actual payment (inclusive) of the amount of the underestimated tax liability is revealed) at the rate of 120 annual interest rates of the discount rate of the National Bank of Ukraine operating on the date of understating.
The first deputy of the commission chairman on carrying out reorganization of GNA of Ukraine, the vice-chairman of GNS of Ukraine O. V. Klimenko
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