Minrevenue informs
Clarifying the calculation of tax liabilities for VAT in respect of self-correction of errors under the new form is submitted starting from 02.01.2014, according to the press service of Minrevenue in Ternopil region.
If in result of the introduction of a new tax or changing the tax rules, they change tax reporting forms, the central body of executive power which forms and provides state tax and customs policy, has to approve the following forms and is obliged to publish new forms of reporting.
Before identifying the new forms of declarations (calculations), which are effective for reporting for the tax period following the tax period in which they are published, the current form of declarations (calculations) is valid until further notice (Section 46.6 cl. 46 of the Tax Code of Ukraine).
On 30.12.2013 the order of the Ministry of revenue and duties of Ukraine from 13.11.2013 № 678 "On approval of the Procedure for completing and filing the tax returns on value added tax" entered into force.
New forms of VAT reporting are introduced for reports filed from 02.01.2014. That is, specifying the calculations of tax liabilities for VAT in respect of self-correction of errors under the new form are submitted starting from 01.02.2014.
