... and cancel the accrued tax debt?
How can errors be corrected in the liquidation reporting on the ESR for FLP ...?
solvedAnswers
Yaroslav Sikorsky
Good day.
To correct errors in previously submitted reports, you must follow the self-correction rules established by Article 50 of the Code of Civil Procedure. According to these rules, if in future tax periods the taxpayer discovers an error in the declaration, he must submit clarifications to such declaration.
It is important to know that the errors in the calculations of the EUS can be corrected only for past periods from 2021. Self-correction of errors for past periods until January 1, 2021, which were made in the report on the accrual of social security (form No. D5), is not allowed.
25.04.2023 23:11