Errors in the VAT declaration: are they subject to correction in line 18.1 in case of an incorrect/groundless calculation of the fine amount by the taxpayer?

The main administration of the DPS in the Odesa region informs that changes to tax reporting based on the results of self-detection of errors are carried out in accordance with the procedure specified in Art. 50 of the Tax Code of Ukraine (as amended, hereinafter – PKU).

Source: od.tax.gov.ua

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