The Ministry of Revenue & Duties clarifies
The Main Department of the Ukraine’s Ministry of Revenue & Duties enumerates reports the payer of income tax is to submit to the revenue & duties bodies of Ukraine, if the latter lost the non-profit’s tax exempt status during the previous period under review.
Pursuant to par. 16.1.3, par. 16.1 of article 16 of the Tax Code of Ukraine, a taxpayer should file tax returns, reports and other documents related to imposing, charging and paying taxes and fees to the fiscal oversight bodies according to the procedure set forth in the fiscal and customs legislation.
If an income taxpayer is struck off the registry of non-profitable organizations and institutions at the end of the period under review (fiscal period), which regulations were approved by the Ministry of Finance of Ukraine dd. 12.03.2013, resolution №37, such taxpayer should file the documents listed below to the district administration of the Ukraine’s MRD the latter is registered with: tax report on use of non-profits’ funds, which form and procedure were endorsed by the Ukraine’s MRD dd. 27.01.2014, resolution №85; income tax returns which form is specified in the resolution approved by the Ukraine’s MRD dd. 30.12.2013, №872.
Moreover, the report should reflect fiscal data for the period in which certain income tax rules and norms are applied, while the tax return should feature the information for the period in which general taxation rules are applied.
