It is required to send a report in advance
The tax payers, small business owners, can send their tax returns to the revenue and duties bodies by post. This should be done not later than ten days prior to the deadline set.
While mailing, a sender indicates the name and address of the recipient at the lower right corner, in the following sequence: name of the street, number of a building, name of the city, district, and oblast.
The name and address of the sender are put down at the upper left corner by keeping to the rules set forth.
The postal code numbers are to be written in a special stylization, with an ink or roller ball pen (except red, yellow and green inks).
A sender makes the note “Report” at the upper corner of a letter.
At that, a taxpayer (sender) fills out a blank form with return receipt requested – to be sent through registered mail, so that the sender will be provided with the acknowledgment of receipt, or instead can indicate the name of another person that should send a notification after delivery a postal item to the addressee. A mailing list – the description of contents that is drawn up in duplicates with stating the name and address of the recipient, along with a nominal list of items, total value of the contents, is to be signed afterwards.
Please pay attention, in case of a loss or damage to a letter or parcel, or delay in delivery to the controlling body due to a fault of a postal service operator, the latter will bear responsibility as specified in the legislation.
In this case, the taxpayer is released from any liability for non-submission or untimely submission of the tax return.
Moreover, within five business days since the date of receiving the notification of loss or damage to the postal item, the taxpayer is obliged to mail the second copy of the tax return along with the said notification to the controlling body or hand over in person (at the discretion).
Accordingly, it should be remembered that irrespective of whether the mail or parcel was lost, damaged or delayed, the taxpayer is to pay the amount of tax liabilities stated in the tax return, within the period stipulated in the Fiscal Code of Ukraine.
In addition, a tax return may be submitted to any revenue and duties body, at the taxpayer’s discretion, unless otherwise provided in the Fiscal Code, in any way as given below:
- by a taxpayer in person, or by an authorized person;
- to send by post, through registered mail with acknowledgement of receipt and description of contents;
- via electronic channels by following the requirements to the registration of the digital signature certificate of accountable persons, and to do it in the manner set out in the legislation.
The procedure for filing the tax returns to the controlling bodies is stipulated by article 49 of Fiscal Code of Ukraine dd. December 2, 2010, № 2755- VI, as amended.
The procedure for mailing reports, accounting records and tax returns is endorsed by the Cabinet of Ministers of Ukraine, as set out in its decision made on June 28, 1997,№ 799, as amended.
