The updates from the National Fiscal Service
Business entities liable to monthly VAT reporting should submit tax returns for September 2014 until October 20, 2014, inclusive. It is required to pay tax liabilities set out in the tax return until October 30, 2014, inclusive, the National Fiscal Service reports.
In addition, it is required to submit copies of registry excerpts issued electronically for September 2014 along with tax returns. This is applied to VAT taxpayers obliged to report quarterly. They should monthly (within the period specified for filing tax returns – a calendar month) file copies of excerpts from the registries of tax returns submitted electronically.
The relevant legislative norm is set out in par.49.18, article.49 and par. 57.1 of article 57, chapter II, par.201.15 of article 201, chapter V of the Tax Code of Ukraine dd. December 02, 2010, No.2755-VI , as amended.
