The Kyiv DPS administration emphasizes that when the calculated amount according to clause 200.1 of Art. 200 of the Tax Code of Ukraine is negative, it can be used to reduce tax debt from previous periods or be reimbursed by the budget. The negative amount can also be included as a tax credit for the next period. Detailed instructions are provided for filling out the relevant sections of the tax declaration and appendices. The table in Appendix 3 helps determine the amounts paid to suppliers or the State Budget, and it includes information about legal successors in column 6.
Source: kyiv.tax.gov.ua
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