Common errors relate to the following situations:
If the notification contains incorrect amounts, but a report is later submitted with correct data, then there is no need to make corrections to the notification. Tax authorities will take into account accruals for the Unified Tax System based on the submitted return.
To prevent errors when filling out the notification, it is recommended to use control ratios. From 2025, the document must be checked using the revised control ratios.
- Filing a notice after the relevant tax return has already been submitted and the payment due date has passed.
- Duplication in the notification for the current period of accrual lines from previous periods for which reporting has already been submitted.
If the notification contains incorrect amounts, but a report is later submitted with correct data, then there is no need to make corrections to the notification. Tax authorities will take into account accruals for the Unified Tax System based on the submitted return.
To prevent errors when filling out the notification, it is recommended to use control ratios. From 2025, the document must be checked using the revised control ratios.