ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 23, 2017 No. 591

About approval of form of the Book of accounting of the income and expenses for determination of the amount of the total annual taxable income and the Procedure for accounting of the income and expenses for determination of the amount of the total annual taxable income

According to the subitem "an" of Item 176.1 of Article 176 of the Section IV of the Tax code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve enclosed:

1) form of the Book of accounting of the income and expenses for determination of the amount of the total annual taxable income;

2) the Procedure for accounting of the income and expenses for determination of the amount of the total annual taxable income.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of December 11, 2013 No. 794 "About approval of form of the Book of accounting of the income and expenses for determination of the amount of the total annual taxable income and the Procedure for accounting of the income and expenses for determination of the amount of the total annual taxable income", registered in the Ministry of Justice of Ukraine on December 26, 2013 at No. 2217/24749.

3. Department of tax policy of the Ministry of Finance of Ukraine shall in the procedure established by the legislation provide:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine M. V Is sold.

Approved by the Order of the Ministry of Finance of Ukraine of June 23, 2017 No. 591

The book of accounting of the income and expenses for determination of the amount of the total annual taxable income

See the Book of accounting of the income and expenses for determination of the amount of the total annual taxable income (6Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of June 23, 2017, No. 591

Procedure for accounting of the income and expenses for determination of the amount of the total annual taxable income

1. This Procedure extends to physical persons taxpayers (further - taxpayers) who gain income and according to the Section IV of the Tax code of Ukraine (further - the Code) shall submit the tax declaration about property condition and the income (further - the declaration) and/or have the right to such representation for the purpose of return of excessively paid taxes, including in case of application of the right to the tax allowance, except persons staying on tax accounting as self-employed persons.

2. This Procedure is developed according to provisions of the Code according to which subitem "an" of Item 176.1 of Article 176 of the Section IV taxpayers record in the Book of accounting of the income and expenses for determination of the amount of the total annual taxable income (further - the Book of accounting).

3. Ledger maintenance of accounting is performed in the following procedure:

1) entries in columns of the Book of accounting are performed directly by the taxpayer or the authorized representative the ball or ink pen, is accurate and legible no later than the next day after receipt of the corresponding amounts of the income, payment (transfer) of tax (collection), and also the incurred expenses;

2) calculations of the data reflected in the Book of accounting are carried out for the purposes of filling of the declaration (when according to Code regulations such representation is obligatory and/or taxpayers have the right to submit such declaration for the purpose of return of excessively paid taxes, including in case of application of the right to the tax allowance by results of accounting tax year taking into account provisions of Article 166 of the Section IV of the Code). The amounts of the gained income, the incurred expenses and the paid (listed) taxes (charges) are reflected in columns of the Book of accounting in hryvnias with kopeks;

3) in column 1 date is specified (day, month, year in format dd. mm. gggg) income acquisitions, either incurring of expenses, or tax discharge (collection);

4) in column 2 the name of legal person / First name, middle initial, last name physical person which performed charges (payment) of the income to the taxpayer is specified;

5) in column 3 code according to EGRPOU / registration number of accounting card of the taxpayer or series (in the presence) and passport number are specified. Registration number of accounting card of the taxpayer is specified according to the document certifying registration of physical persons in the State register of physical persons taxpayers or data on registration number of accounting card of the taxpayer entered in the passport of the citizen of Ukraine. Series (in the presence) and passport number are specified by person who owing to the religious beliefs refused adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body and has mark in the passport of the citizen of Ukraine (in the form of book) "Has the right to make any payments on series and passport number or in the passport of the citizen of Ukraine (in the form of card) - the word "Refusal";

6) in column 4 the name of the gained income is specified;

7) in column 5 the amount of the gained income which joins in the taxable income is reflected;

8) in column 6 the amount of the gained income which does not join in the taxable income is specified;

9) in column 7 the name of legal person / First name, middle initial, last name physical person for benefit of which expenses are performed is specified;

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