LAW OF UKRAINE

of September 19, 2019 No. 116-IX

About introduction of amendments to the Tax Code of Ukraine concerning submission of the single reporting under single fee on obligatory national social insurance and income tax

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. In Article 46:

the paragraph one of Item 46.1 after words of "the amount of the withheld and/or paid tax" to add with the words "and also the amounts of the assessed single contribution";

in paragraph four of Item 46.6 of the word "declaring of contributions to social funds and" to exclude.

2. In Article 51:

state the name in the following edition:

"Article 51. Submission of the reporting on income amounts, added (paid) for benefit of taxpayers - physical persons, and the amount of the tax withheld from them, and also the amount of the assessed single contribution";

state Item 51.1 in the following edition:

"51.1. Taxpayers, including tax agents, payers of single fee shall give to monitoring bodies to the terms established by this Code for the tax quarter, 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 with breakdown on months of reporting quarter".

3. In Item 119.2 of Article 119:

the paragraph one to state in the following edition:

"119.2. Non-presentation, representation with violation of fixed terms, representation not in full, with false information or with errors of tax statements about the amounts of the income added (paid) for benefit of taxpayers - physical persons, the amount of the tax withheld from them, the amount of the assessed single contribution, and also the amount of the received payment from physical persons for goods (works, services) if such false information or mistakes led to reduction of the tax liabilities of the taxpayer, reduction of the amounts of single fee and/or to change of the taxpayer (insured person)";

the fifth to state the paragraph in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info