of September 27, 2012 No. 4457/0/71-12/18-8515
About non-recognition of tax statements
The State Tax Service of Ukraine considered the letter of GNS of rather problematic issues which arise during study of tax statements, and reports the following.
The procedure for creation of tax statements and submission of the tax declaration to bodies of the State Tax Service is established in articles 48 and 49 of the Tax Code of Ukraine of 02.12.2010 No. 2755-VI, with changes and amendments (further - the Code).
According to Item 49.8 of article 49 of the Code adoption of the tax declaration is obligation of body of the State Tax Service. During adoption of the tax declaration the authorized officer of body of the State Tax Service in which there is on accounting taxpayer shall check availability and reliability of filling of all obligatory details provided by Items 48.3 and 48.4 of article 48 of this Code. Other indicators specified in the tax declaration of the taxpayer before its acceptance are not subject to check.
The tax declaration completed with violations of regulations of Items 48.3 and 48.4 of article 48 of this Code is considered not provided.
Together with it for the purpose of ensuring practical application of Articles 46 - 51 Code and enhancement of the procedure of submission of tax statements by taxpayers to bodies of the State Tax Service Methodical recommendations concerning acceptance and computer processing of tax statements by taxpayers in bodies of GNS of Ukraine which are approved by the order GNS of Ukraine of 14.06.2012 No. 516 (further - Methodical recommendations) are developed.
The specified Methodical recommendations approve the Reference book of the reasons for which tax statements are not considered the tax declaration (appendix 6) in which the additional bases of non-recognition of tax statements following from other articles of the Code are given.
According to subitem 4.14.3 of Methodical recommendations inspectors who perform adoption of tax statements warn the taxpayer about the revealed shortcomings and the right of non-recognition by body of GNS of such tax statements according to regulations of the existing tax legislation (on reason codes, assigned to divisions of acceptance and processing of tax statements, appendix of 6 Methodical recommendations).
Therefore, by results of identification of the corresponding facts the written message on non-recognition of the reporting as tax declaration with indication of the bases of unacceptance of the reporting according to requirements of the Code which regulate procedure for filling and submission of tax statements, with the offer to provide new, drawn up properly shall be sent to the taxpayer.
At the same time in case of receipt of such tax declaration sent by mail or on means of electronic communication - within five working days from the date of its obtaining (subitem 49.11.1 of the Code); in case of receipt of such tax declaration personally from the taxpayer or his representative - within three working days from the date of its obtaining (subitem 49.11.2 of the Code).
Thus, if tax statements are completed by the taxpayer contrary to the rules specified in the approved procedure for its filling and also with violation of regulations of the Code, then it can be not acknowledged as monitoring body as the tax declaration.
Director of the department of informatization and accounting of taxpayers of M. S. Lab
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