Uniform tax payers from the third group from October 1 report on a new...
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The Main Office of the State Fiscal Service in Odesa Oblast
Uniform tax payers from the third group from October 1 report on a new form of declaration
03.10.2017
Uniform tax payers from the third group from October 1 report on a new form of declaration
In accordance with the norms of the Tax Code of Ukraine, third-party taxpayers submit to the tax service the tax return of a single tax payer within the terms set for the quarterly tax (reporting) period.
The form of the tax return of the payer of the unified tax of the third group, approved by the order of the Ministry of Finance of Ukraine dated June 19, 2015, No. 578, which has changed in accordance with the order of the Ministry of Finance of Ukraine dated March 17, 2017, No. 369 (came into force on 05.05.2017).
According to the Tax Code of Ukraine, before the definition of new forms of declarations (calculations) that enter into force for the reporting period for the tax period following the tax period in which they were made public, are valid forms of declarations (calculations) valid for such determination.
If the taxpayer independently, including by electronic check, finds errors in the future tax periods (taking into account the limitation periods defined in Article 102 of the Tax Code), the errors contained in the previously submitted tax return (except for the restrictions specified in Article 50 PKU), it is obliged to send a refinancing calculation to such a tax return in the form valid at the time of the submission of the reckoning calculation.
In view of the above, the new form of the Tax Return of the Third Taxpayer (in the wording of Order No. 369) is used by the third payers of the unified tax for the reporting of 9 months of 2017, including for the self-correction of mistakes made in the tax reporting for Preliminary reporting (tax) periods starting from October 01, 2017.
That is, tax payers of the third tax group must submit a tax return for 9 months of 2017 in a new form until November 9 inclusive.
DFS General Directorate in Odesa Oblast
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