Revenues Ministry reminds
Errors in completing adjusted calculation of VAT liabilities can be corrected only by filing new adjusted calculation based on the previous one, explains Main Department of MRD in Ternopil region.
If in future tax periods (with statutory limitations of 1095 days) taxpayers themselves (including following the results of an e-check) detect errors in the previously filed tax return, they must submit specifying calculation to that tax return under the form applicable at the time of adjusted calculation.
Thus, correction of errors made while completing adjusted calculation of tax liabilities of value added tax, is carried out exclusively by submitting new adjusted calculation based on the previous one.
