of September 9, 2011 No. 5/6/15-3115
The State Tax Service of Ukraine considered the letter concerning procedure for reflection in the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed errors of tax amounts on value added which were displayed in line 16.4 "Other cases" of the tax declaration on the value added tax which form is approved by the order of State Tax Administration of Ukraine of 30.05.97 No. 166, and in limits of competence reports the following.
According to Item 50.1 of Article 50 of the Section II of the Tax code of Ukraine of December 2, 2010 and Item 1 of the Section IV of the Procedure for the filling and submission of tax statements on the value added tax approved by the order of State Tax Administration of Ukraine of 25.01.2011 No. 41, if in future tax periods (taking into account the prescriptive limits determined by article 102 of the Code) the taxpayer independently finds errors which contain in the tax declaration which is earlier submitted to them (except the customs declaration or restrictions determined by this Article) it shall send to No. 2755-IV with changes and amendments (further - the Code) the specifying calculation to such tax declaration in form of the specifying calculation operating for the period of representation.
The form of the specifying calculation of the tax liabilities for the value added tax in connection with correction of independently revealed mistakes which is approved by the order of State Tax Administration of Ukraine of 25.01.2011 No. 41, registered in the Ministry of Justice of Ukraine on February 16, 2011 for No. 197/18935, does not provide line which answers content (name) of line 16.4 tax declarations on the value added tax which form is approved by the order of State Tax Administration of Ukraine of 30.05.97 No. 166.
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