Explanation of Minrevenue
If an employer finds its necessary to file corrections on personal income tax and will make the appropriate changes in reporting during the annual recalculation, the tax service also does not have legal grounds to apply sanctions
Penalties do not apply for making mistakes in reporting form № 1-DF - the Main Department of Minrevenue in Volyn region stresses.
However, a mistake in the above statements, such as the number of full-time workers or those who work under civil agreements, is subject to mandatory correction.
Only under this condition, experts of revenue and duties are guided with p.119.2 of the TCU and not charging the fines.
Let’s remind that annual recalculation is performed according to p.169.4 of TCU.
Note: these changes are added with the Law of Ukraine from 24.10.2013 № 657 -VII
