The main administration of the DPS in Kyiv informs that a tax declaration, calculation, report is a document submitted by a taxpayer (including a separate subdivision in cases specified by the Tax Code of Ukraine) to the controlling authorities within the terms established by law, on the basis of which the calculation is made and/or the payment of a monetary liability, including a tax liability, or the volumes of the operation (operations), income (profits) are reflected, in respect of which the tax and customs legislation provides for the exemption of the taxpayer from the obligation to calculate and pay the tax and fee, or a document testifying to the amounts of income accrued (paid) for the benefit of taxpayers – natural persons, the amount of tax withheld and/or paid, as well as the amount of the accrued single contribution (clause 46.1 of article 46 of the Code of Civil Procedure).
According to clause 50.1 of Art. 50 of the Code of Civil Procedure if in the future tax periods (taking into account the statute of limitations specified in Article 102 of the Code of Civil Procedure) the taxpayer independently (including through the results of an electronic check) discovers errors contained in the tax declaration previously submitted by him (except for the restrictions specified in Article 50 of the Code of Civil Procedure), he is obliged to send a clarifying calculation to such a tax declaration in the form of a clarifying calculation valid at the time of submission.
That is, the obligation to submit a VAT tax return and a detailed calculation for such a tax return rests with the VAT payer.
Taking into account the fact that a business entity is excluded from the Register of VAT payers in case of cancellation of the VAT payer’s registration, such business entity cannot submit a clarifying calculation for the period in which it was a VAT payer.
Source: gov.ua
