LETTER OF THE STATE TAX SERVICE OF UKRAINE

of June 15, 2012 No. 10112/16/18-3115

About consultation provision

The State Tax Service of Ukraine considered the letter of 14.05.2012 No. 03/01-16/849 concerning provision of consultation on single questions of the taxation and reports the following.

According to Item 63.3 of Article 63 of the Section II of the Tax code of Ukraine (further - the Code) the taxpayer shall report about all taxation objects and objects which are connected with the taxation or through which activities, to bodies of the State Tax Service for the location of such objects according to the procedure, established by the central body of the State Tax Service are carried out.

The procedure for submission of information on the taxation objects and objects which are connected with the taxation or through which activities are carried out is determined by the Section VIII 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, registered in the Ministry of Justice of Ukraine 29.12.2011 for No. 1562/20300 (the Accounting treatment for taxpayers and charges is farther).

The message on the taxation objects and objects which are connected with the taxation or through which activities, on f are carried out. No. 20-OPP moves all taxpayers irrespective of form of business in case of availability, origin, change of condition of the taxation objects.

Information on the taxation objects, such as goods, the income (profit) or its part, turnovers on sales of goods (works, services), transactions on delivery of goods (works, services) is displayed in the corresponding tax statements of the taxpayer (the tax declaration on the income tax, on the value added tax, tax calculation on f. No. 1DF and others) therefore it is not necessary to report about such taxation objects in the message on f. No. 20-OPP.

Considering that the message on f. No. 20-OPP it is entered from 14:01. 2011, that the taxpayers created after 14:01. 2011, creations or opening of such object shall submit to body of GNS for the location of the taxation object the specified message within 10 working days after registration (from the date of execution of the agreement of purchase sale, lease or other document on right of possession, uses or orders of property and so forth).

For the taxpayers created till 14:01. 2011, the term of submission of the message on f. No. 20-OPP is not determined. But as its representation is obligatory, such taxpayers shall submit the specified message with sign of rather primary provision of information on the taxation objects. At the same time it is necessary to consider that in case of establishment during documentary check of cases of not submission of the message on f. No. 20-OPP to taxpayers applies penalties according to article 117 NKU.

Main objective of introduction of the message on f. No. 20-OPP is obtaining from taxpayers of information on the property objects which are available for them, their location, movement and condition in which they actually are (are used, temporarily are not used, are not used and so forth).

In addition we report that explanations concerning submission of messages on the taxation objects and objects which are connected with the taxation or through which activities are carried out contain in Single base of tax knowledge on the GNS official website of Ukraine (www.sts.gov.ua).

Concerning question of income tax we report the following.

According to subitem 169.4.2 of item 169.4 of Art. 169 of the Code the employer of the taxpayer shall perform, including in the place of application of tax social benefit, taking into account provisions of the paragraph of third item 167.1 of article 167 of the Code, recalculation of the amount of the income added to such taxpayer in the form of the salary, and also the amount of the provided tax social benefit:

a) by results of each accounting tax year during salary accrual for the last month of accounting year;

b) during calculation for the last month of application of tax social benefit in case of change of the place of its application according to the independent decision of the taxpayer or in cases, certain subitems 169.2.3 of item 169.2 of this Article;

c) during final settlement with the taxpayer who stops employment relationships with such employer.

According to subitem 169.4.4 of item 169.4 of Art. 169 of the Code if the performed recalculation is resulted by underpay of the retained tax, then the amount of such underpay is levied by the employer at the expense of the amount of any taxable income (after its taxation) for the corresponding month, and in case of insufficiency of the amount of such dokhodaz of accounts of the taxable incomes of the next months, before complete repayment of the amount of such underpay.

If as a result of carrying out final settlement with the taxpayer who stops employment relationships with the employer there is amount of underpay which exceeds the amount of the taxable income of the taxpayer for the last accounting period, then outstanding part of such underpay is included the tax liability of the taxpayer by results of accounting tax year and is paid by the payer.

Considering stated above, recalculation of the amounts of the income added to the payer is carried out by the employer for determination of correctness of the taxation and consists in refining of the monthly income paid for year taking into account the amounts which were already added directly for the corresponding months under report (holiday, hospital and so forth).

According to subitem 165.1.35 of item 165.1 of Art. 165 of the Section IV of the Code the structure of the total monthly (annual) taxable income does not join the cost of permits to rest, improvement and treatment, including on rehabilitation of disabled people, in the territory of Ukraine the taxpayer and/or his children aged up to 18 years which are provided to it gratuitously or at a discount (in the amount of such discount) labor union in which union dues of the taxpayer - the member of such labor union created according to the legislation of Ukraine or at the expense of means of the relevant fund of obligatory national social insurance are enlisted.

According to subitem 164.2.17 of item 164.2 of Art. 164 of the Section IV of the Code the structure of the total monthly taxable income of the taxpayer joins income gained as the additional benefit.

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