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of September 23, 2013 No. 11793/6/99-99-10-04-02-1015/4452
About provision of the answer
The ministry of the income and charges of Ukraine considered the letter concerning transfer of advance installments on the income tax in case of dividend payout in reduction of advance installments on the income tax and reports the following.
The procedure for charge and payment of advance installments is determined by the income tax in article 57 of the Tax Code of Ukraine (further - the Code).
According to item 57.1 of Art. 57 of the Code advance installments are calculated as a part of the annual tax declaration the taxpayer. The amount of advance installments determined in calculation is considered agreed sum of monetary commitments.
Considering that the Code provides determination of the amounts of monthly advance installments only in the declaration for the previous accounting year and the mechanism of adjustment (reduction) of such amount for year is not provided, payers have opportunity to perform offsetting of the amounts of advance installments paid during 2013 on the income tax in case of dividend payout in reduction of monthly advance installments by results of declaring for reporting 2013.
The line item is on this matter stated in the letter Mindokhodov of 12.09.2013 to No. 17802/7/99-99-19-03-02-17.
V. S. Levitsky
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