Specialists of the Central Interregional Department of the State Tax Service for working with large taxpayers during the tax support of taxpayers and conducting chamber inspections reveal a number of violations committed by taxpayers during the submission of tax reports regarding mandatory details.
An exhaustive list of mandatory details that must be included in the tax declaration is defined in Clause 48.3 of Article 48 of the Tax Code of Ukraine (hereinafter – the Code), however, some taxpayers do not comply with this rule.
The most common mistakes when filing tax returns:
- The date of submission of the report is incorrectly indicated (par. 9, clause 48.3, Article 48 of the Code).
- Specify the full name, first name, and patronymic of the officials. It is necessary to indicate – the initials, the surname of the tax payer’s officials (par. 11, clause 48.3, Article 48 of the Code).
- The name of the supervisory body to which the report is submitted is incorrectly indicated (paragraph 8 of clause 48.3 of Article 48 of the Code).
- Enter the abbreviated name of the taxpayer. Instead, p. 4 clause 48.3 of Art. 48 of the Code, the full name must be indicated.
- Do not display information about the appendices attached to the declaration and which are an integral part of it (par. 10, clause 48.3, Article 48 of the Code).
It should be remembered that if the taxpayer does not fill in at least one of the mandatory details in the tax declaration, then such a declaration is not considered a tax declaration, except for the cases established by Clause 46.4 of Article 46 (Clause 48.7 of Article 48 of the Code).
Therefore, taxpayers should be careful and remember: in case of questions, you should contact your tax coordinator for help.