ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 29, 2020 No. 649

About approval of Changes in form of the Tax declaration from the income tax of the companies and recognition No. 544 which voided the order of the Ministry of Finance of Ukraine of June 13, 2016

According to Item 46.6 of Article 46 of Chapter 2 of the Section II 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 Changes in the form of the Tax declaration on the income tax of the companies approved by the order of the Ministry of Finance of Ukraine of October 20, 2015 No. 897, registered in the Ministry of Justice of Ukraine on November 11, 2015 for No. 1415/27860 (in edition of the order of the Ministry of Finance of Ukraine of April 28, 2017 No. 467) (with changes) which are applied.

2. Declare invalid the order of the Ministry of Finance of Ukraine of June 13, 2016 No. 544 "About approval of forms and the Procedure of payments of the income tax of the nonresidents performing activities in the territory of Ukraine through permanent mission", registered in the Ministry of Justice of Ukraine on July 5, 2016 at No. 923/29053.

3. In accordance with the established procedure to provide to department of tax policy:

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

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine Lyubchenko A. N.

 

It is approved: Chairman of the State Tax Administration of Ukraine

A. Lyubchenko

Chairman of the National commission on securities and stock market

T. Hromayev

First Deputy Chairman of the National Bank of Ukraine

E. Rozhkova

Acting as Chairman of the Public regulatory service of Ukraine

A. Miroshnichenko

Approved by the Order of the Ministry of Finance of Ukraine of October 29, 2020 No. 649

Changes in form of the Tax declaration on the income tax of the companies

1. In the Declaration:

To add 1) after line 8 with new line 9 of the following content:

"

9	Full name of institute joint investirovaniya2 _________________________________________ _________________________________________ _________________________________________ _________________________________________ _________________________________________ _________________________________________	Registration code institute of joint investment (according to the Unified state register institutes of joint investment, which maintaining is performed National commission on securities and the stock market)-2

".

With respect thereto to consider line 9 respectively in the line 10;

2) in line 10:

line item:

"

payer of the single tax

"

state in the following edition:

"

the subject of managing - the legal entity who chose simplified taxation system

";

add with new line items of the following content:

"

		the physical person entrepreneur including who chose simplified taxation system or the physical person performing independent professional activity
		foreign company
		institute of joint investment in the form of education without the status of the legal entity-2

";

3) in indicators:

after line by code 06 to add with new line of such content:

"

Income tax of the controlled foreign company

06.1 KIK

";

by code 17 to state line in the following edition:

"

The income tax for the accounting (tax) period (line 06 + line 06.1 KIK + line 08 + line 10 + line 12 + line 15 - line 16 ZP)

17

";

4) line item:

"

Availability prilozheniy10

AB

ZP

MONDAY

TTS-11

VP

РІ

PZ

AM

CPU

SOFTWARE

FZ-12

П (S)BO

MSFZ

"

state in the following edition:

"

Availability of appendices-11

AB

ZP

MONDAY

TTS-12

OP

RHEE

ON

AM

CENTRAL BANK

SOFTWARE

KIK

FZ-13

П (C) BU

IFRS

";

5) the words "initials and surname" shall be replaced with words "own name";

6) after footnote "-1" to add with new footnote "-2" following contents:

"-2 Tax declaration on the income tax of the companies move the taxpayer - the legal entity by results of activities of institute of joint investment (the field 9) is filled.

If the taxpayer exercises asset management of several institutes of joint investment, the Tax declaration on the income tax of the companies is constituted and moves separately on each institute of joint investment without the status of the legal entity which assets it manages according to the Law of Ukraine "About institutes of joint investment", with filling of line 9 and putting down of mark of "institute of joint investment in the form of education without the status of the legal entity-2" in line 10 "Special marks".

With respect thereto "-2" - "-16" to consider footnotes respectively footnotes "-3" - "-17";

Footnote "-11" to state 7) in the following edition:

"-11 V the corresponding cells are put down the mark "+", except cells under the letters "NN" and "KIK" in which the number of the provided appendices to the Tax declaration on the income tax of the companies is put down".

2. In appendices to the Declaration:

The words "initials, surname" shall be replaced with words 1) "own name, surname";

2) in appendix ZP to line 16 ZP of the Declaration:

by code 16 to state line in the following edition:

"

Reduction of the added tax amount (line 16.1 + line 16.4.1 of appendix ZP)

16

";

by code 16.5 to exclude line;

2) in appendix VP to lines 26 - 29, 31 - 33, 35 Declarations:

after line by code 06 to add new with line of such content:

"

Income tax of the controlled foreign company

06.1 KIK

";

by code 17 to state line in the following edition:

"

The income tax for the accounting (tax) period (line 06 + line 06.1 KIK + line 08 + line 10 + line 12 + line 15 – line 16 ZP)

17

";

3) in appendix software to the Declaration:

in line 1 to exclude figure "1";

exclude line 2.

3. Be reworded as follows the following appendices of the Declaration:

appendix MONDAY to line 23 MONDAY of the Declaration which is attached;

appendix РІ to line 03 РІ of the Declaration which is applied;

appendix AM to line of 1.2.1 appendices РІ to line 03 РІ of the Declaration which is applied.

4. Add the Declaration with new appendices:

appendix KIK in line 06.1 KIK of the Declaration which is applied;

appendix KIK-K of line 02 KIK-applications of K KIK in line 06.1 KIK of the Declaration which is applied;

appendix KIK-TTs of appendix KIK in line 06.1 KIK of the Declaration which is applied;

appendix KIK-TsP to lines 1.2 KIK-TsP, 1.3 KIK-TsP of appendix KIK-K of line 02 KIK-applications of K KIK in line 06.1 KIK of the Declaration which is applied.

Appendix MONDAY

by the line 23 MONDAY of the Tax declaration on the income tax of the companies

See Appendix MONDAY (24Kb In original language)

Appendix RI

to line 03 РІ of the Tax declaration on the income tax of the companies

Differences

See Appendix RI (50Kb In original language)

Appendix AM

to line of 1.2.1 appendices РІ to line 03 РІ of the Tax declaration on the income tax of the companies

Information on charged depreciation

See Appendix AM (14Kb In original language)

Appendix KIK

to line 06.1 KIK of the Tax declaration on the income tax of the companies

Calculation of profit of the controlled foreign company

See Appendix KIK (14Kb In original language)

Appendix KIK-K

lines 02 KIK-applications of K KIK to line 06.1 KIK of the Tax declaration on the income tax of the companies

Adjustments

See Appendix KIK-K (21Kb In original language)

Appendix KIK-TTs

appendices KIK in line 06.1 KIK of the Tax declaration on the income tax of the companies

Independent price adjustment of controlled transaction and amounts of the tax liabilities of the taxpayer

See Appendix KIK-TTs (15Kb In original language)

Appendix KIK-TsB

to lines 1.2 KIK-TsP, 1.3 KIK-TsB of appendix KIK-K of line 02 KIK-applications of K KIK to line 06.1 KIK of the Tax declaration on the income tax of the companies

See Appendix KIK-TsB (13Kb In original language)

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