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LETTER OF THE STATE TAX SERVICE OF UKRAINE

of October 3, 2012 No. 4975/0/71-12/15-1217

Concerning implementation of new approaches in administration of the income tax

Due to the adoption of law of Ukraine of July 5, 2012 No. 5083-VI "About introduction of amendments to the Tax Code of Ukraine concerning the State Tax Service and in connection with carrying out administrative reform in Ukraine" (further in the text - the Law No. 5083-VI), and also in pursuance of subitems 3.1 and 3.2 of Item 3 of the protocol of hardware conference call of GNS of Ukraine of 09.08.2012 No. 15-p, Department of the taxation of legal entities of GNS of Ukraine pays attention to the following.

Since January 1, 2013 approach to declaring and payment by income tax payers of the tax liabilities is changed radically.

So, since January 1, 2013 changes according to the law of Ukraine No. 5083-VI, in particular, regarding changes of Item 57.1 of article 57 of the Tax Code concerning payment due dates of the tax liabilities will be made to the Tax code. It in turn will lead to change of technique of administration of the income tax.

It is provided that income tax payers (except newly created, producers of agricultural products, non-profitable organizations (organizations) and taxpayers which have income which is considered in case of determination of the taxation object for the last annual accounting tax period do not exceed 10 million hryvnias) monthly pay advance installment on the income tax according to the procedure and in the terms established for monthly tax period in the amount of at least 1/12 tax amounts added to payment for the previous accounting (tax) year without provision of the tax declaration.

The taxpayers registered within accounting (tax) year (newly created) pay the income tax based on the annual tax declaration for the period to activities in reporting (tax) year without provision of the tax declaration for the accounting (tax) periods (calendar quarter, half-year and nine months) and do not pay advance installment.

Taxpayers who have income which is considered in case of determination of the taxation object for the last annual accounting (tax) period do not exceed 10 million hryvnias, and non-profitable organizations (organizations) pay the income tax based on the tax declaration which is submitted to bodies of the State Tax Service for accounting (tax) year and do not pay advance installments.

If the taxpayer who pays advance installment following the results of first accounting quarter (tax) year did not get profit or received loss, he has the right to submit the tax declaration and the financial reporting for the first quarter. Such taxpayer of advance installments in the second - the fourth quarters of accounting (tax) year does not perform, and determines the tax liabilities based on the tax declaration following the results of the first half of the year, three quarters and in year which moves in body of the State Tax Service according to the procedure, provided by this Code.

The taxpayer who following the results of last accounting (tax) year did not get profit or received loss, did not charge the tax liabilities and had no basic indicator for determination of advance installments next year, and following the results of the first quarter gets profit, shall submit the tax declaration for the first half of the year, three accounting quarters (tax) year and for accounting (tax) year for charge and payment of the tax liabilities.

As a part of the annual tax declaration the taxpayer calculation of monthly advance installments which shall be paid in the next twelve months moves. The amount of advance installments determined in calculation is considered agreed sum of monetary commitments.

At the same time the twelve-monthly period for payment of advance installments is determined since the month following after month in which the deadline for the annual tax declaration for the previous accounting (tax) year, about month of submission of the tax declaration for the current accounting (tax) year is determined.

The calculation form provided in this Item affirms according to the procedure, established by this Code.

We want to note that GNS of Ukraine are prepared changes for the corresponding forms to tax declarations on the income tax which on the present undergo process of coordination with the relevant ministries and departments according to the procedure, determined by the legislation.

The main thing in such changes is that income tax payers will independently determine advance installment which will be subject to payment monthly.

At the same time by Item 2 of subsection 4 of the Section XX of the Tax code it is determined that income tax payers of the companies which since 2013 submit the annual tax declaration according to Item 57.1 of article 57 of this Code pay in January - February, 2013 advance installment from this tax in the amount of 1/9 income taxes added in tax statements in nine months 2012 within 20 calendar days coming behind the last calendar day of reporting (tax) month.

We report that now the generalizing tax consultation concerning procedure and features of provision of the reporting and the tax discharge in 2013 taking into account features of simplification of this procedure taking into account the Law of Ukraine No. 5083-VI prepares.

Thus, carrying out calculations of payment of the tax liabilities since January 1, 2013 will be performed only on the approaches established by the Tax code.

At the same time since October 1, 2012 the campaign of declaring of the income tax following the results of financial and economic activities of the companies in 9 months begins of this year that, in particular, creates base for charge and the tax discharge on profit in January - February, 2013.

At the same time we consider it expedient to note that the GNS tax authorities shall:

• take all measures concerning non-admission of decrease in charge of the income tax in III quarter 2012 on sravneiya with the II quarter 2012;

• in time to carry out cameral inspections of the submitted reporting under the income tax in 9 months of this year and in general for 2012 and in case of establishment of violations to draw up statements of cameral checks and to accept tax messages decisions;

• in case of additional accrual of base for calculation of advance installment on the income tax which will be subject to payment, as independent error correction by taxpayers, and by results of performed by tax authorities to provide with way charge and payment of advance installment on the income tax from general accrual base, that is taking into account such additional accruals;

• in case of factual determination of understating of charge and payment of monthly advance installment on the income tax to provide additional accrual of tax and application of penalties according to the current legislation;

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