Tax bodies’ explanation

According to the specialists from the metropolitan revenue body, in 2014 around 2639 business entities have been registered with the district revenue authorities in Kyiv.

Pursuant to subpar. 168.4.4 of par. 168.4 of article 168 of the Tax Code of Ukraine a legal entity at its location and location of its subdivisions not obliged to pay taxes, a separate subdivision entitled to calculate, deduct and pay (transfer) tax receipts to the government budget at its location and submitting  supporting documents for payment of tax refunds, shall transfer (pay) the amount of taxes deducted to the particular accounts opened with the financial institutions that receive them in a treasury for safe custody, at the location of separate subdivisions.

Besides, pursuant to subpar. 168.4.5 of par. 168.4 of article 168 of the Tax Code of Ukraine, a natural person in charge of calculating and deducting the tax amount as stipulated herein, pays (transfers) it to the government coffer, provided that  such natural person is a taxpayer,  at the place of registration with an oversight body.

Moreover, pursuant to subpar. «б» of par. 176.2 of article 176 of the Tax Code of Ukraine, the persons being tax agents are obliged, within a given deadline prescribed by the legislation in relation to the period under review, to submit the data about the profit calculated (paid) in favour of taxpayers as well as tax amount deducted to the oversight bodies, at the place of their location. The tax calculation is submitted only if these taxes calculated by a tax agent on profit that is gained by a taxpayer in the taxable period.  To report on issues said above on other forms is not allowed.

In case a separate subdivision of the legal person is not empowered to calculate, deduct and pay (transfer) tax receipts to the government coffer, such legal person submits the tax calculation, namely an extract stating the data about a separate unit, to the oversight body at its location, and sends a copy of this calculation to the oversight body at the address of the latter by adhering to the procedure set forth in the legislation.

Subpar. 10.1.6 of par. 10.1 of chapter X of the procedure to register payers of revenue and duties, which is approved by the Ministry of Finance of Ukraine dd. 09.12.2011, Resolution № 1588, envisages that before registering a new location (place of residence) with a fiscal body, the taxpayer pays taxes and duties, files tax returns (reports, calculations) and performs other duties of a taxpayer imposed when being registered at the previous address (place of residence).

Given the said above, in case of change of location happened due to change of an administrative district, an enterprise pays taxes charged on receipts and submits a tax calculation on №1-ДФ form charged when being registered at the previous address, in order to be registered at a new address.