If you lost accounting documents, please contact the tax service
State Tax Service in Uzhgorod inform the taxpayers that in the event of loss, damage or premature destruction of primary documents, accounting records, financial statements and other documents relating to the calculation and payment of taxes and duties, a tax payer is obliged to inform the Ministry of Income authority at the place of registration about that with a written notice within five days after such event.
In addition, a taxpayer must recover lost documents within 90 calendar days following the date of receipt of the notification by the Ministry of Income authority.
Recall that for tax purposes, a taxpayer shall keep records of income, expenditure and other indicators on the basis of those documents.
Drawing up of tax returns and customs declarations based on data, not confirmed by documents shall not be allowed. Entity is obliged to keep the documents (referred to in the first paragraph), for not less than 1095 days after the date of filing tax returns, which those documents were used to draw up for.
Dear taxpayers, filing records and reports appropriately and in a safe place is the key to your peace of mind and success.
Source - STS in Uzhgorod.
Дмитро Тужанський: угорській громаді Закарпаття потрібні гарантії їхніх прав та увага української влади як до повноцінних громадян
8 December 2017 21:13