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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of August 9, 2017 No. 592

About approval of the Procedure for transition of income tax payers of the companies for submission of the simplified tax declaration for such tax and forms of the simplified tax declaration on the income tax of the companies, taxable at the rate of 0 percent according to Item 44 of subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine

According to the paragraph to the fourth Item 46.5 of article 46 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

Approve enclosed:

Procedure for transition of income tax payers of the companies for submission of the simplified tax declaration for such tax;

form of the simplified tax declaration on the income tax of the companies, taxable at the rate of 0 percent according to Item 44 of subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine.

Prime Minister of Ukraine

V. Groysman

Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 9, 2017 , No. 592

Procedure for transition of income tax payers of the companies for submission of the simplified tax declaration for such tax

1. This Procedure regulates questions of transition of subjects of managing - income tax payers of the companies for submission of the simplified tax declaration for the income tax of the companies, taxable at the rate of 0 percent according to Item 44 of subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine.

2. Income tax payers of the companies who answer the criteria determined by Item 44 of subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine and have the right to apply tax rate of 0 percent, by results of each accounting (tax) period constitute the simplified tax declaration on the specified tax in the established form and give it to monitoring body in time, established by the Tax code of Ukraine for the annual accounting (tax) period.

3. If by results of the accounting (tax) period there are no bases for application of profit tax rate of the companies of 0 percent, taxpayers submit to monitoring body the tax declaration on this tax according to the procedure, established by the Tax code of Ukraine.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 9, 2017 No. 592

The simplified tax declaration on the income tax of the companies, taxable at the rate of 0 percent according to Item 44 of subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine

See. Tax declaration (17Kb In original language)

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