Taxpayers are able to submit tax declarations (calculations) by electronic means. If they have a need to file a declaration with such amendments thereto, which are formed in any form without approved format (standard) in electronic form and consider an integral part of the tax return, they can do it as follows.
Explanation of copies of permits, etc., shall be submitted to authorities of Minincomes personally or through authorized person. Also such amendments to declaration may be mailed with return receipt and inventory. In addition, this supplement is filed explaining motives of presentation.
Let’s recall that the tax return is filed at option of taxpayer in one of the following ways:
a) personally by taxpayer or by authorized person;
b) send mail with return receipt and inventory;
c) electronically in compliance with conditions for registration of an electronic signature of accountable entities in accordance with the law.
When filing tax documents through electronic communication channels of telecommunications, tax payer creates a document in electronic form in accordance with approved format (standard) via specialized software. The corresponding norm is defined in p.46.4 article 46, p.49.3 Article 49 of the Tax Code of Ukraine from December 2, 2010 № 2755-VI as amended, and instructions for preparation and submission of tax documents in electronic form by means of telecommunications are approved in the Order of the STA of Ukraine from 10.04.08 № 233.
