Tax officials explain
Pursuant to par. 46.1, article 46 of the Tax Code of Ukraine (hereinafter – TCU), annexes to the tax return are regarded to be its integral part. The requirements for filling out the tax return are set out in pp. 48.3 and 48.4 of the Tax Code of Ukraine, the National Fiscal Service in Ternopyl oblast reports.
Pursuant to par. 48.7, article 48 of the Tax code of Ukraine, if tax reporting is drawn up in breach of legislative norms, it is not regarded to be a tax return.
If a taxpayer’s tax return filed a to a local authority of the National Fiscal Service has been filled out in violation of the legislation, a tax officer is liable to give a written notice on refusal to accept the tax return with stating the reasons for refusal.
Given the said above, the controlling bodies are liable to give a written notice to a taxpayer on refusal to accept the tax return if this document has been filed without annexes being compulsory according to the legislation.
