of October 1, 2013 No. 12363/6/99-99-18-06-05-15
The ministry of the income and charges of Ukraine considered the address <...> concerning transfer to servicing to Interregional management Mindokhodov - the Central office on servicing of large taxpayers also reports.
By subitem 14.1.24 of Item 14.1 of article 14 of the Tax Code of Ukraine (further - the Code) it is determined that the large taxpayer - the legal entity at whom the amount of the income from all types of activity for the last four consecutive tax (reporting) quarters is exceeded by five hundred million hryvnias or total amount of taxes paid to the Government budget of Ukraine on payments, control of which collection is imposed on monitoring bodies, for the same period exceeds twelve million hryvnias.
According to item 64.7 of Art. 64 of the Code the central executive body providing forming and realizing the state tax and customs policy determines accounting treatment for taxpayers in monitoring bodies and procedure for forming of the Register of large taxpayers (further - the Register) for the corresponding year taking into account the criteria determined by the Code for large taxpayers.
Selection of taxpayers for inclusion in the Register the next calendar year is performed based on information analysis about total amounts of the income from all types of activity of the taxpayer for the second half of the year of last year and the first half of the year of the current year and the amount of the taxes paid to the Government budget of Ukraine on payments which are controlled by monitoring bodies, in the second half of the year of last year and the first half of the year of the current year (item 2.1 of the Procedure for forming of the Register of large taxpayers approved by the order of the Ministry of Finance of Ukraine of 11.09.2012 No. 986, registered in the Ministry of Justice of Ukraine 06.11.2012 for No. 1860/22172).
According to tax statements <...> the income which is considered in case of determination of the taxation object for the second half of the year 2012 and for the first half of the year 2013 exceed 500 million UAH, And the total amount of the taxes paid to the government budget on payments, control of which is imposed on monitoring bodies, for the same period exceeds 12 million hryvnias.
Considering brought, activities indicators <...> correspond to determination of the large taxpayer.
After inclusion of the taxpayer in the Register of large taxpayers and receipt of the message of the central executive body which provides forming and realizes the state tax and customs policy about such inclusion the taxpayer shall be registered in the monitoring body performing tax escort of large taxpayers since the beginning of tax period (calendar year) on which the Register is created.
According to subitem 10.2.1 of item 10.2 of the Accounting treatment for taxpayers and charges approved by the order of the Ministry of Finance of Ukraine of 09.12.2011 No. 1588 and registered in the Ministry of Justice of Ukraine of 29.12.2011 No. 1562/20300 (further - the Procedure), in case of receipt by the taxpayer of the notification on inclusion/non-inclusion of the taxpayer such taxpayer shall give to the Register no later than November 15 of the current year in specified in the notification to monitoring body in the new place of accounting the statement in form No. 1-OPP of capture accounting since the beginning of calendar year on which the register is created.
Rather large taxpayers who independently did not get registered in the monitoring body performing escort of large taxpayers the central executive body providing forming and realizing the state tax and customs policy has power of decision about change of the main place of accounting and their transfer to accounting to the monitoring bodies performing escort of large taxpayers.
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