Terms to fix the errors
Correction of entries in the record book of transaction payments (hereinafter - the RTP book) can only be made by those persons acting in these records, or persons performing their duties. Corrections should be certified with signature of the responsible person of the entity or the individual entrepreneur. This is stated in the notice of the Main Directorate of Ministry of Revenue in Ternopil region.
Mutilated sheets in the RTP book and such, which have more than 5 corrections should be crossed diagonally on both sides with the word "canceled" indicating the date of cancellation, certified with the signature of the responsible person of the entity or individual entrepreneur. All data from the canceled sheet are transferred to the new sheet of the RTP book, the number of which is marked on the canceled sheet.
Details are outlined in the Procedure for registration and keeping the record book of transaction payments and pay books, approved by the Ministry of revenue and duties of Ukraine from 28.08.2013 №417.
