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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 13, 2025 No. 94

About approval of Changes in form of the Tax declaration on the income tax of the companies

According to Item 46.6 of Article 46 of Chapter 2 of the Section II of the Tax code of Ukraine, the Law of Ukraine of October 10, 2024 to No. 4015-IX "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning ensuring balance of budget receipts during action of warlike situation", the Law of Ukraine of December 04, 2024 No. 4113-IX "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning stimulation of development of digital economy in Ukraine", the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Approve Changes in form of the Tax declaration on the income tax of the companies approved by the order of the Ministry of Finance of Ukraine of October 20, 2015 No. 897, registered in the Ministry of Justice of Ukraine on November 11, 2015 at No. 1415/27860 (in edition of the order of the Ministry of Finance of Ukraine of February 20, 2023 No. 101) which are applied.

2. In accordance with the established procedure to provide to department of tax policy of the Ministry of Finance of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Vorobey S. I. and Chairman of the State Tax Administration of Ukraine Kravchenko R. A.

It is approved: First Deputy Minister of digital transformation of Ukraine

Alexey Vyskub

Chairman of the State Tax Administration of Ukraine

Ruslan Kravchenko

Chairman of the National Bank of Ukraine

Andrey Pyshny

Chairman of the National commission on securities of the stock market

Ruslan Magomedov

Approved by the Order of the Ministry of Finance of Ukraine of February 13, 2025 No. 94

Changes in the form of the Tax declaration on the income tax of the companies approved by the Order of the Ministry of Finance of Ukraine of October 20, 2015 No. 897, registered in the Ministry of Justice of Ukraine on November 11, 2015 at No. 1415/27860 (in edition of the Order of the Ministry of Finance of Ukraine of February 20, 2023 No. 101)

1. In this Tax declaration:

1) in line 10 "Special marks":

after line

"

Bank

"

Add the next line:

"

financial institution (except the insurer)

";

Add with two new lines of the following content:

"

		the taxpayer paying advance payments on each exchange currency
		the taxpayer paying advance payments for each place of retail sale of fuel

";

2) in indicators:

Lines:

"

The amount of the advance payments on exchange currency cashes which are subject to payment in the accounting (tax) period	26 OB
The amount of advance payments from the exchange currencies which are subject to payment in the previous accounting (tax) period of the current year – 10	27
The amount of advance payments in the exchange currency cashes added following the results of the last accounting (tax) period (line 26 OB - the line 27)-11	28

"

state in the following edition:

"

The amount of advance payments in exchange currency cashes, in places of retail trade by fuel which shall be paid in the accounting (tax) period	26 SHCHAV
The amount of advance payments in exchange currency cashes, in places of retail trade by fuel which was paid in the previous accounting (tax) period of the current year-10	27
The amount of advance payments from exchange currency cashes, from the places of retail sale of fuel added following the results of the last accounting (tax) period (line 26 of the Tax code - the line 27)-11	28

";

row:

"

Error correction concerning the amounts of advance payments in exchange currency cashes-12

"

state in the following edition:

"

Error correction concerning the amounts of advance payments in exchange currency cashes, in places of retail sale of fuel-12

";

To replace 3) in the table "availability of appendices-13" of the letter "OV" with the letters "ShchAV";

4) in notes to this Tax declaration:

"-5" to state the note in the following edition:

"-5 the rate of the income tax as a percentage, stipulated in Item 136.1 Articles 136 of the Section III of the Tax code of Ukraine Is specified.

Financial institutions (except insurers) note base (main) rate of the income tax as a percentage, stipulated in Item 136.1-1 Article 136 of the Section III of the Tax code of Ukraine.

Banks specify base (main) rate of the income tax as a percentage, stipulated in Item 136.1-1 Article 136 of the Section III taking into account Items 68, of the 70th subsection 4 of the Section XX of the Tax code of Ukraine.";

in the note "-11" figures and the letters "26 OB" to replace with figures and the letters "26 ShchAV".

2. In appendices to this Tax declaration:

The note "-2" appendices AV to line 20 of this Tax declaration to state 1) in the following edition:

"-2 the rate of the income tax as a percentage, stipulated in Item 136.1 Articles 136 of the Section III of the Tax code of Ukraine Is specified.

Financial institutions (except insurers) note base (main) rate of the income tax as a percentage, stipulated in Item 136.1-1 Article 136 of the Section III of the Tax code of Ukraine.

Banks specify base (main) rate of the income tax as a percentage, stipulated in Item 136.1-1 Article 136 of the Section III taking into account Items 68, of the 70th subsection 4 of the Section XX of the Tax code of Ukraine.";

2) in appendix ZP to line 16 ZP of this Tax declaration:

the line 16.5 after the word and figures of "Item 141.13" to add with words and figures ", subitem 141.14.3 of Item 141.14";

"-1" to state the note in the following edition:

"-1 Financial institutions (except insurers) note base (main) rate of the income tax as a percentage, stipulated in Item 136.1-1 Article 136 of the Section III of the Tax code of Ukraine.

Banks specify base (main) rate of the income tax as a percentage, stipulated in Item 136.1-1 Article 136 of the Section III taking into account Items 68, of the 70th subsection 4 of the Section XX of the Tax code of Ukraine.";

3) in appendix VP to this Tax declaration:

lines of the table 1 "Accounting of Mistake(s) in the Accounting (Tax) Period Following the Period for Which the Error Is Found":

"

The amount of the advance payments on exchange currency cashes which are subject to payment in the accounting (tax) period	26 OB
The amount of advance payments from the exchange currencies which are subject to payment in the previous accounting (tax) period of the current year – 7	27
The amount of advance payments in exchange currency cashes is added following the results of the last accounting (tax) period (line 26 OB - the line 27)-8	28

"

state in the following edition:

"

The amount of advance payments in exchange currency cashes, in places of retail trade by fuel which shall be paid in the accounting (tax) period	26 SHCHAV
The amount of advance payments from exchange currencies, from places of retail sale of fuel which was paid in the previous accounting (tax) period of the current year – 7	27
The amount of advance payments in exchange currency cashes, in the places of retail sale of fuel added following the results of the last accounting (tax) period (line 26 of the Tax code - the line 27)-8	28

";

lines of the table 2 "Results of Error Correction":

"

Error correction concerning the amounts of advance payments in exchange points
Increase (reduction) in the tax liability of the accounting (tax) period concerning the amount of advance installments from exchange bureaus of foreign currencies, is specified (positive (negative) value (line 28 line 28 Tax declarations on the income tax of the companies which is specified) (38 Tax declarations on the income tax of the companies are transferred to line (reporting/reporting new)))	36

"

state in the following edition:

"

Error correction concerning the amounts of advance payments in exchange points, in places of retail sale of fuel
Increase (reduction) in the tax liability of the accounting (tax) period concerning the amounts of advance installments from exchange bureaus of foreign currencies, from places of retail trade by fuel, is specified (positive (negative) value (line 28 – line 28 Tax declarations on the income tax of the companies which is specified) (38 Tax declarations on the income tax of the companies are transferred to line (reporting/reporting new)))	36

";

"-2" to state the note in the following edition:

"-The rate of the income tax as a percentage, stipulated in Item 136.1 Articles 136 of the Section III of the Tax code of Ukraine is specified.

Financial institutions (except insurers) note base (main) rate of the income tax as a percentage, stipulated in Item 136.1-1 Article 136 of the Section III of the Tax code of Ukraine.

Banks specify base (main) rate of the income tax as a percentage, stipulated in Item 136.1-1 Article 136 of the Section III taking into account Items 68, of the 70th subsection 4 of the Section XX of the Tax code of Ukraine.";

in the note "-8" figures and the letters "26 OB" to replace with figures and the letters "26 ShchAV";

The note "-6" appendices KIK to line 06.1 KIK of this Tax declaration to state 4) in the following edition:

"6 the rate of the income tax as a percentage, stipulated in Item 136.1 Articles 136 of the Section III of the Tax code of Ukraine Is specified.

Financial institutions (except insurers) note base (main) rate of the income tax as a percentage, stipulated in Item 136.1-1 Article 136 of the Section III of the Tax code of Ukraine.

Banks specify base (main) rate of the income tax as a percentage, stipulated in Item 136.1-1 Article 136 of the Section III taking into account Items 68, of the 70th subsection 4 of the Section XX of the Tax code of Ukraine.";

Appendix MPZ-S to line 02 MPZ - from appendix MPZ to line 06.2 MPZ of this tax declaration to be reworded as follows 5) which is applied;

6) in appendix action to this Tax declaration:

the line 16.5 to replace with lines 16.5, 16.6 of the following content:

"

the size of pension contribution within non-state pension provision and insurance payments	16.5
the property value which shortage is revealed in inventory progress and book value of such missing property on date of inventory count exceeds 5 percent from total carrying amount of the corresponding homogeneous group of property concerning which inventory count is carried out (except for write-offs of shortage within rates of natural loss), and the taxpayer did not file in relevant organs petition for making of criminal offense or involvement of perpetrators to responsibility or did not take measure for collection of compensation amount from the keeper, insurance company, etc., in connection with such shortage	16.6

";

The line 17 to state in the following edition:

"

The property value amount (works, services), provided (rendered) to person who is not the resident Deystviye City - the taxpayer on special conditions, without requirements of compensation of its cost (including the goods (works, services) provided gratuitously) which is subject to the taxation (positive size (line 16 - line 16.1 - line 16.2 - line 16.3 - line 16.4 - line 16.5)) (subitem 135.2.1.6 of subitem 135.2.1 of Item 135.2 of Article 135, subitems 141.9-1.2.5 of subitem 141.9-1.2 of Item 141.9-1 of Article 141 Section III of the Tax code of Ukraine)

17

9

";

Appendix OV to this Tax declaration to exclude 7);

8) to add this Tax declaration with the new enclosed appendix.

Appendix

to Changes in the form of the Tax declaration on the income tax of the companies approved by the Order of the Ministry of Finance of Ukraine of October 20, 2015 No. 897, registered in the Ministry of Justice of Ukraine on November 11, 2015 at No. 1415/27860 (in edition of the Order of the Ministry of Finance of Ukraine of February 20, 2023 No. 101)

Appendix MPZ-Z

to appendix MPZ (line 02 MPZ-Z)

Calculation of the general minimum tax liability

See Calculation of the general minimum tax liability (28Kb In original language)

Appendix ShchAV

to the Tax declaration on the income tax of the companies (line 26 ShchAV)

Appendix

See Appendix (40Kb In original language)

 

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