of December 9, 2011 No. 7279/6/15-1415
GNSU reviewed request of the Union of tax consultants of Ukraine concerning reflection as a part of the declaration on the company income tax of not considered expenses of 2010 and the I quarter 2011 and reports.
According to item 138.11 of Art. 138 of the Tax code of Ukraine (further - NKU) the expense amounts which are not considered in last tax periods in connection with assumption of mistakes and revealed in accounting tax period in calculation of the tax liability are displayed as a part of other expenses, and those which are performed in reporting tax year, - as a part of expenses of the corresponding group (cost of the realized goods, the performed works, the provided services, general production expenses, administrative expenses and so forth).
The tax declaration on the company income tax (further - the Declaration) which form is approved by the order GNAU of 28.02.2011 No. 114, registered in Ministry of Justice of Ukraine in 25.03.2011 for No. 397/19135 (which provision are applied to submission of the reporting for the II-IV quarters 2011), can move the taxpayer as reporting and as specifying (the corresponding marks are performed in line of 1 header part of the Declaration).
If error correction is performed in reporting (reporting new) Declarations, then according to item 138.11 of the Art. 138 of expense amount which are not considered in last tax periods (2010, the I quarter 2011) in connection with assumption of mistakes and revealed in accounting tax period, shall be displayed in line 06.5, B "Other expenses of regular activities and other operating expenses" of appendix VP "Calculation of the Tax Liabilities for the Period in Which the Mistake(s) Is Revealed" of the Declaration. The specifying indicators of the tax liability, the amounts of penalty and penalty fee are displayed in lines 23 - the 26th appendices VP.
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