How to check the correctness of the declaration on VAT
How to check the correctness of the declaration on VAT
On how correctly the declaration on VAT, depends the success of tax refunds to the budget of the enterprise or company. But very often accountants make mistakes in documents. Therefore, after writing them, you should check right filling in declaration.
You will need
- - a sample declaration;
- - filled document.
Instructions
1
Check the title page. pay attention to right filling in TIN of the organization. An error in one figure can lead to undesirable consequences. Lawyers will have to prove in court that this taxpayer refers to this taxpayer.
2
Determine in what form you must file a declaration: in abbreviated or full form.
3
Check the partitions and applications. The number of completed sections and applications should depend on the operations carried out by the company. Be sure to check right filling in codes of the district, settlement, budget classification code.
4
In the second section, pay attention to the amount VAT, which are charged by the tax agent. In addition, make sure that each operation is filled on a separate page, and the operation codes are not confused.
5
The third section of the declaration must be filled in accordance with the Tax Code of the Russian Federation. Find a sample of this section and compare right him filling in. In addition, please note: the amount VAT, accepted for deduction and restored for the current period, is equal to zero rate. Some rates VAT Should be restored if the actions of contracts are changed or they are terminated. Therefore, pay attention to the correct definition of the tax base and the amount VAT, which have been restored since the last reporting period.
6
Check if you want to fill in section 5 of the declaration on VAT. To do this, see whether the zero rate was confirmed in the previous reporting period or whether it was not confirmed within the specified period. If the zero rate is confirmed, you need to fill in section 5.
