Order entered into force
Department of Minrevenue in Kiev reported that the order of Minrevenue of Ukraine from 30.12.2013 № 872 «On approval of the tax return of the CIT» 20/01/2014 is registered with the Ministry of Justice of Ukraine №103/24880 and published in the Official Journal of the Ukraine from 24.01.2014 № 6.
By introducing adoption of declarations of corporate income tax electronically for new forms (approved by Minrevenue) the taxpayers (who reported quarterly in 2013) are able to file returns for 2013 on the old forms (approved by the Ministry of Finance). The deadline for submission is 10 of February 2014.
The date on which the decision will be implemented on declaration of corporate income tax for new forms will be announced later on.
At the same time, pay attention that in order to comply with Section 57.1 of Art. 57 of the Tax Code of Ukraine, the calculation of the monthly advance payment of income tax that must be paid starting from March 2014 to February 2015 inclusive, will be on the old form of returns automatically (after software processing) and entered in the card's account of the payer as follows:
- The declaration of income tax (order of MinFin from 28.09.2011 № 1213);
- The declaration of income tax for bank (order of MinFin from 21.12.2011 № 1683);
- The declaration of the income tax (earnings) for insurer (order of MinFin from 20.06.2012 № 759).
