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The document ceased to be valid since April 1, 2015 according to Item 3 of the Order of the Ministry of Finance of Ukraine of January 13, 2015 No. 4

Registered by

Ministry of Justice of Ukraine

February 5, 2014

No. 228/25005

ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of January 21, 2014 No. 49

About approval of form of the Tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them (form No. 1DF) and the Procedure for filling and representation by tax agents of Tax calculation of income amounts, the added paid) for benefit of taxpayers, and the amounts of the tax withheld from them

According to the subitem "b" of Item 176.2 of Article 176 of the Section IV of the Tax code of Ukraine and the subitem 30 of Item 5 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, I ORDER:

1. Approve enclosed:

form of the Tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them (form No. 1DF);

Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them.

2. Tax calculation the first time moves for the I quarter 2014.

3. To department of the income and charges from physical persons (Busarev V. V.) in accordance with the established procedure:

approve algorithm of control of Tax settling with Development department of IT, electronic services and accounting of payers;

submit this order to the Ministry of Justice of Ukraine on state registration;

provide promulgation of this order.

4. To development department of IT, electronic services and accounting of payers (Tenkov A. V.) in a month after state registration of this order in accordance with the established procedure to make changes to the software.

5. This order becomes effective since April 01, 2014.

6. Declare invalid the order of State Tax Administration of Ukraine of December 24, 2010 No. 1020 "About approval of form of the Tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them (form No. 1DF) and the Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them", registered in the Ministry of Justice of Ukraine on January 13, 2011 for No. 46/18784.

7. To impose control over the implementation of this order on the deputy minister Ignatov A. P.

Minister

A. V. Klimenko

 

Approved by the Order of the Ministry of the income and charges of Ukraine of January 21, 2014, No. 49

Tax calculation of income amounts, added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them (form No. 1DF)

See form No. 1DF

The director of the department of the income and charges from physical persons

V. V. Busarev

 

Approved by the Order of the Ministry of the income and charges of Ukraine of January 21, 2014, No. 49

Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them

I. General provisions

1.1. This Procedure determines procedure for filling and representation of body Mindokhodov of Ukraine (further - monitoring body) the Tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them (further - tax calculation) according to requirements of Article 51 of Chapter 2, of subitem 70.16.1 of Item 70.16 of Article 70 of Chapter 6 of the Section II, the subitem "b" of Item 176.2 of Article 176 of the Section IV of the Tax code of Ukraine (further - the Code).

1.2. Action of this Procedure extends to tax agents, namely: legal entities (their branches, departments, other separate divisions), self-employed faces, representation of nonresidents - legal entities, investors (operators) under the production sharing agreement which irrespective of the organization-legal status and method of taxation by other taxes and/or charge forms (payments, provisions) the income (in cash or non-cash form) charge (pay, provide) the income and/or shall charge, hold and pay to physical person the tax provided by the Section IV of the Code to the budget from name and at the expense of physical person from the income paid to such person.

1.3. Representation by tax agents of tax calculation for the period in which procedures of its termination were carried out is performed before completion of such procedures (state registration of the termination of the legal entity, state registration of the termination of business activity of the physical person - the entrepreneur).

II. Procedure for representation of tax calculation

2.1. Tax calculation moves separately for every quarter (tax period) within 40 calendar days following behind the last calendar day of reporting quarter. Separate tax calculation for calendar year does not move.

If the last day of term of representation of tax calculation is the share of day off or holiday, the operational (bank) day following day off or in the holiday is considered last afternoon of term.

Deadlines of representation of tax calculation can be increased by rules and on the bases provided by the Code.

If after giving of tax calculation for the accounting period the tax agent gives new tax calculation with the corrected indicators before the termination of deadline of representation of tax calculation for the same accounting period, then the penalties determined in Item 119.2 of Article 119 of Chapter 11 of the Section II of the Code are not applied.

2.2. Tax calculation moves irrespective of, pays or the tax agent during the accounting period does not pay the income to taxpayers.

2.3. Tax calculation moves in monitoring bodies on the location of the tax agent - the legal entity or his separate divisions or in monitoring body to the tax address of physical person - the tax agent.

Tax calculation can prepare the tax agent in the following forms:

on the intact paper of the A4 format (the number of sheets is not limited) and it is filled with the typewritten text or printing letters without blots, deletions, corrections and amendments, sequence numbers of pages are specified. In the blank fields of information line the crossed out section is put down. Representation of photocopy of tax calculation is not allowed;

on the electronic medium electronically with use of the specialized software which current versions are free of charge provided in monitoring body in the place of statement of the tax agent on accounting and are placed on the official web portal of the Ministry of the income and charges of Ukraine.

Tax calculation moves tax agents in one of the following methods:

means of electronic communication electronically with observance of condition concerning use of the digital signature of the responsible person of the tax agent according to the procedure, determined by the legislation;

on paper together with electronic form on the electronic medium of information;

on paper, if quantity of lines in tax calculation no more than five.

Tax calculation prepares in duplicate. One copy moves in monitoring body. The second - with the signature of person responsible for calculation acceptance, the stamp and the put-down number of portion got in case of obligatory registration of calculation in monitoring body - returns to the tax agent.

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