Tax report may be adjusted – STI

The State Tax Inspectorate in Uzhgorod remind taxpayers that everyone has the right to submit adjusted reports before the routine documentary checks.

            If in future fiscal periods (including periods of limitation), taxpayers detect errors contained in previously filed tax return, they must submit adjusted calculation to such tax return in the form of adjusted calculation currently in force – Art. 50 of the Tax Code of Ukraine.

If taxpayers receive a copy of the order to conduct routine documentary checks and a written notice specifying the date of such check, they may submit the adjusted calculation before the beginning thereof.

Source – STI in Uzhgorod