of August 3, 2006 No. 150
About procedure for error correction, allowed in case of creation of appendix to the Declaration on the VAT
Due to availability of need of establishment of procedure for adjustment of the data which are mistakenly provided by the subject of the taxation in appendix to the Declaration on the VAT I ORDER:
The following procedure for adjustment of the data which are mistakenly provided by the subject of the taxation in appendix to the Declaration on the VAT is established.
In case of assumption the subject of the taxation of mistakes in appendix to the Declaration on the VAT when specifying fiscal vendor code, date of the statement of tax delivery note, series and number of tax delivery note, delivery cost excluding VAT and the VAT amount specified in tax delivery note, the subject should modify wrong information, having provided additional appendix to tax authority.
In case of establishment by the subject of the taxation of the fact of availability of mistake in appendix to the Declaration on the VAT provided for one of the previous tax periods, the subject should file in tax authority in place of registration petition for implementation of adjustments.
The application together with the corrected appendix to the Declaration on the VAT is submitted to tax authority along with the Declaration on the VAT for the current tax period.
Only those lines in which mistakes were revealed are specified in the additional corrected appendix so that the sequence number of line in additional appendix matched with sequence number of line in appendix in which the mistake was revealed.
Chief Glavnoy of state
Tax inspektsiiya Sergey Pushkutsa
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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