Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

Unofficial translation. According to the license (c) Informtekhnologiya Ltd.

LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

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.

 

Acting Minister                                             

V. S. Levitsky

 

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

Effectively work with search system

Database include more 38000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.