ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 13, 2015 No. 4

About approval of form of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution and the Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution

According to Item 46.5 of Article 46 of Chapter 2 of the Section II, the Section XVI of the Tax code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve such which are applied:

form of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution;

Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution.

2. Tax calculation the first time moves for the I quarter 2015.

3. Declare invalid the order of the Ministry of the income and charges of Ukraine of January 21, 2014 No. 49 "About approval of form of the Tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them (form No. 1DF) and the Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them", registered in the Ministry of Justice of Ukraine on February 5, 2014 at No. 228/25005.

4. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) to provide in accordance with the established procedure:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

5. To the public fiscal service of Ukraine (Belous I. A.):

in three-day time after registration of this order in the Ministry of Justice of Ukraine to provide development of algorithms of control for the acceptance and the automated processing of tax calculations of income amounts added (paid) for benefit of physical persons, and the amounts of the tax withheld from them (form No. 1DF);

finish the software for acceptance and processing of tax calculations regarding data processing according to the procedure and the terms determined for creation of information systems.

6. This order becomes effective since April 1, 2015.

7. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Fudashkin D. A. and Chairman of the Public fiscal service of Ukraine Belous I. A.

 

It is approved: Chairman of General representative body of trade union associations

V. Osova

President of the Union of lessees and entrepreneurs of Ukraine

V. M. Hmelevsky

The First Deputy Chairman of General representative body of the party of employers at the national level

D. Oleynik

Chairman of the Public fiscal service of Ukraine

I. A. Belous

The acting as the Chairman of Public service of Ukraine concerning regulatory policy and development of entrepreneurship

A. L. Sheyko

Approved by the Order of the Ministry of Finance of Ukraine of January 13, 2015 , No. 4

Tax calculation of income amounts, added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution

Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution

See. Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution

Appendix 1

to Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution (D 1) (Item 1 of the Section IV)

Data on salary accrual (income, cash cover) to insured persons

See Appendix 1

 

Appendix 2

to Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution

See Appendix 2

Appendix 3

to Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution (D 3) (Item 3 of the Section IV)

Information about persons undergoing compulsory military service

See Appendix 3

Appendix 4

to Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution (item 4 of the Section IV)

Data on the amounts of the imputed income withheld and the paid income tax and military collection

See Appendix 4

 

Appendix 5

to Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution

See Appendix 5

 

Appendix 6

to Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution (Item 6 of the Section IV)

Data on availability of the bases for accounting of years of service to separate categories of persons according to the legislation

See Appendix 6

Approved by the Order of the Ministry of Finance of Ukraine of January 13, 2015, No. 4

Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution

I. General provisions

1. This Procedure determines procedure for filling and submission to bodies of GNS (further - tax authorities) the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution on obligatory national social insurance (further - single fee) the payers of single fee determined by Items 1, 16 parts one of article 4 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law), according to requirements of Article 51 of Chapter 2, of subitem 70.16.1 of Item 70.16 of Article 70 of Chapter 6 of the Section II, subitem 170.4.2 of Item 170.4 of Article 170 and the subitem "b" of Item 176.2 of Article 176 of the Section IV, subitem 1.6 of Item 16-1 of subsection 10 of the Section XX of the Tax code of Ukraine (further - the Code) and item 4 of part two of article 6 of the Law.

2. In this Procedure terms and reducings are used in such values:

The state register - the state register of obligatory national social insurance;

single fee - single fee on obligatory national social insurance;

EGRPOU - Unified state register of the companies and organizations of Ukraine;

insured person - physical person which according to the legislation is subject to obligatory national social insurance and pays (paid) and/or for which it is paid the single fee (was paid) in the procedure established by the law;

code of category of insured person - the codes of category of insured persons specified in the Table of correspondences of codes of categories of insured person and codes of accrual base and the sizes of single fee obligatory national social insurance (appendix 1 to the Procedure);

the tax agent - the tax agent determined by subitem 14.1.180 of Item 14.1. article 14 of the Code;

the payer of single fee - the payer of single fee determined by Items 1 and 16 of part one of article of the Law;

the payer - the tax agent and the payer of single fee;

Calculation - tax calculation of income amounts, added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution;

the register of insurers - the automated bank of data created for accounting of payers of single fee - insurers;

the register of insured persons - the automated bank of data created for conducting single accounting of physical persons which are subject to obligatory national social insurance according to the Law;

The codifier - the Codifier of administrative and territorial units and the territories of territorial communities.

3. Action of this Procedure extends to tax agents, namely: legal entities (their branches, departments, other separate divisions), self-employed faces, representation of nonresidents - legal entities, investors (operators) under the agreement on distribution of products who, irrespective of the organization-legal status and method of the taxation other taxes and/or charge forms (payments, provisions) the income (in cash or non-cash form) charge (pay, provide) the income and/or shall charge, hold and pay to physical person the tax provided by the Section IV of the Code to the budget from name and at the expense of physical person from the income paid to such person and also military collection, stipulated in Item 16-1 subsection 10 of the Section XX of the Code, and on the payers of single fee determined by Items 1 and 16 of part one of article 4 of the Law.

4. Representation by the payer Rascheta for the period in which the procedure of the termination was carried out, it is performed before completion of such procedures (state registration of the termination of the legal entity and/or state registration of the termination of business activity of physical person entrepreneur).

II. Procedure for representation of Calculation

1. Calculation moves separately for every quarter (tax period) with breakdown on months of reporting quarter within 40 calendar days coming behind the last calendar day of reporting quarter. Separate Calculation for calendar year does not move.

If the last day of term of representation of Calculation is the share of day off or holiday, the operational (bank) day coming behind day off or in the holiday is considered last afternoon of term.

Such Calculation moves only in case of charge of the amounts of the specified income to the taxpayer during the accounting period.

Based on data on the amounts of the withheld and/or paid tax which are specified in Calculation charge of the tax liability is not made.

2. Calculation moves irrespective of, pays or the tax agent and irrespective of are paid by the payer of single fee of the amount of such fee actually after their charge to payment during the accounting period does not pay the income to taxpayers.

3. Calculation moves in monitoring bodies in the main place of accounting.

If the separate division of the legal entity is not authorized to charge, hold and pay (to transfer) tax into the budget and has no separate balance and independently does not conduct settlings with insured persons for payment of single fee into off-budget accounts, Calculation for such division gives the legal entity to monitoring body in the main place of accounting.

The legal entity in case of representation of Calculation for separate division specifies data on separate division in line of 033rd header part of Calculation.

Notaries in the location of office of notary public or workplace of the private notary and/or in rural settlements - authorized on this official of relevant organ of local self-government in the place of opening of inheritance quarterly represent to monitoring body of the data on issue of the certificate on the right to inheritance according to the procedure established by this Section. Notaries provide information on the certificate of gift agreements in the same procedure.

Calculation moves the payer one of such methods:

means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services";

on paper together with electronic form on the electronic medium of information;

goes by mail with the notification and the inventory on investment, under condition if the quantity of lines in appendices to Calculation does not exceed five;

on paper, if the quantity of lines in appendices to Calculation does not exceed five.

Calculation is on paper filled in Ukrainian in printed form or ball pen with blue or black ink printing letters without corrections. In case of not filling of this or that line of Calculation and appendices to it due to the lack of transaction such line procherkivatsya.

When filling the fields consisting of sections, each of symbols it is legible fits into the corresponding separate section.

Symbols shall not go beyond cells, and also be imposed on the next cells. Symbols (point, apostrophe, comma, hyphen, etc.) are put down in separate sections.

When filling the field without record sections in this field shall not be imposed on the neighboring fields and block office texts on Calculation and appendices to it.

Calculation electronically on the electronic medium of information can be constituted by the payer with use of the free specialized software which current versions are placed on the GNS official web portal.

Calculation is constituted and it is represented in duplicate. The second copy with mark of monitoring body about obtaining returns to the payer.

4. Sheets of separate Calculation are sewed.

5. The religious organizations, and also charitable organizations created by them shall give Calculation on all taxpayers.

6. Data of Calculation on the added amounts of single fee are created based on accounting and other documents according to which charge (calculation) is carried out or which confirm charge (calculation) of payments (income) on which according to the Law the single contribution is assessed.

III. Procedure for filling of Calculation

1. Header part of Calculation contains information concerning the chosen Calculation type the payer, information of rather tax agent and payer of single fee, and also information on appendices which are integral part of Calculation.

In lines of this part it is specified:

the line 01 - the payer is specified necessary type of Calculation:

the line 011 "Reporting" - if Calculation moves for the accounting (tax) period the first time. Calculation with the Reporting type which is accepted by monitoring body and took place everything control, including during loading in the Register of insurers and the Register of insured persons, remains by the monitoring body of the following Calculation for such accounting (tax) period operating during acceptance;

the line 012 "Reporting new" - if Calculation is represented to the following for the accounting (tax) period before the termination of deadline of representation with data on refining in the amounts of the accrued tax on the income of physical persons, military collection, single fee and/or details. Moves in case of detection of mistakes in the amounts of the accrued tax on the income of physical persons, military collection, single fee in Calculation and/or in the amounts of the accrued tax on the income of physical persons, military collection, single fee or details in lines of appendices to Calculation and contains only adjustment of data based on information from previously given for such accounting (tax) period of Calculation with the Reporting or Reporting New type as it is provided by procedure for adjustment of data of Calculation (appendices);

the line 013 "Specifying" - if Calculation is represented after the expiration of deadline for representation of the corresponding accounting (tax) period by data about refining in the amounts of the accrued tax on the income of physical persons, military collection, single fee and/or details. Moves in case of detection of mistakes in the amounts of the accrued tax on the income of physical persons, military collection, single fee in Calculation and/or in the amounts of the accrued tax on the income of physical persons, military collection, single fee or details in lines of appendices to Calculation and contains only adjustment of data based on information from the Calculations which are previously given for the last accounting (tax) period as it is provided by procedure for adjustment of data of Calculation (appendices);

the line 014 "Help" - if Calculation moves the payer of single fee with the Reporting type in which appendices there is information concerning award of pension to insured persons or material security, insurance payments;

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