{"id":82559,"date":"2023-03-27T18:58:28","date_gmt":"2023-03-27T15:58:28","guid":{"rendered":"https:\/\/op.biem.sumdu.edu.ua\/?p=82559"},"modified":"2023-03-27T18:58:28","modified_gmt":"2023-03-27T15:58:28","slug":"what-are-the-most-common-mistakes-when-filing-tax-reporting","status":"publish","type":"post","link":"https:\/\/op.biem.sumdu.edu.ua\/en\/what-are-the-most-common-mistakes-when-filing-tax-reporting","title":{"rendered":"What are the most common mistakes when filing tax reporting?"},"content":{"rendered":"

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.<\/p>\n

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.<\/p>\n

The most common mistakes when filing tax returns:<\/p>\n

    \n
  1. The date of submission of the report is incorrectly indicated (par. 9, clause 48.3, Article 48 of the Code).<\/li>\n
  2. 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).<\/li>\n
  3. 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).<\/li>\n
  4. 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.<\/li>\n
  5. 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).<\/li>\n<\/ol>\n

    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).<\/p>\n

    Therefore, taxpayers should be careful and remember: in case of questions, you should contact your tax coordinator for help.<\/p>\n","protected":false},"excerpt":{"rendered":"

    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 […]<\/p>\n","protected":false},"author":8,"featured_media":82560,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[12],"tags":[],"class_list":["post-82559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/82559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=82559"}],"version-history":[{"count":0,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/82559\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media\/82560"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=82559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=82559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=82559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}