The Central Interregional Department of the State Tax Service for Work with Large Taxpayers reminds thatthat in accordance with paragraph 50.1 of Art. 50 of the Tax Code of Ukraine of December 2, 2010 № 2755-VI as amended (hereinafter – TCU) and paragraph 1 of chap. IV of the Procedure for filling in and submitting tax returns on value added tax, approved by the order of the Ministry of Finance of Ukraine dated 28.01.2016 № 21, registered with the Ministry of Justice of Ukraine on 29.01.2016 under № 159/28289 with changes and additions (hereinafter – the Procedure № 21), if in future tax periods (taking into account the statute of limitations specified in Article 102 of the TCU, the taxpayer independently discovers the errors contained in the previously submitted declaration, he is obliged to send a clarifying calculation to such declaration in the form prescribed on the date of submission of the adjustment calculation.
Source: visnuk.com.ua
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