Unofficial transfer (c) Soyuzpravoinform LLC

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 24, 2025 No. 39

About introduction of amendments to the Order of the Ministry of Finance of Ukraine of January 13, 2015 No. 4

According to 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 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. Make changes in:

forms of the Tax calculation of income amounts added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution, Ukraine approved by the order of the Ministry of Finance of January 13, 2015 No. 4, registered in the Ministry of Justice of Ukraine on January 30, 2015 at No. 111/26556 (in edition of the order of the Ministry of Finance of Ukraine of March 02, 2023 No. 113), having been reworded as follows it which is applied;

Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution approved by the order of the Ministry of Finance of Ukraine of January 13, 2015 No. 4, registered in the Ministry of Justice of Ukraine on January 30, 2015 at No. 111/26556 (in edition of the order of the Ministry of Finance of Ukraine of December 15, 2020 No. 773), having been reworded as follows it which is 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. Determine that Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution in form of the Tax calculation of income amounts assessed (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution, Ukraine approved by the order of the Ministry of Finance of January 13, 2015 No. 4, registered in the Ministry of Justice of Ukraine on January 30, 2015 at No. 111/26556 (in edition of this order), the first time moves for January, 2025.

Till the February 10, 2025 Tax calculation of income amounts added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution for the accounting (tax) period for the IV quarter 2024 No. 4, registered in the Ministry of Justice of Ukraine on January 30, 2015 at No. 111/26556 moves in form of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution, Ukraine approved by the order of the Ministry of Finance of January 13, 2015 (in edition of the order of the Ministry of Finance of Ukraine of March 02, 2023 No. 113).

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

5. 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: Director of the State jobcenter

Yulia Zhovtyak

First Deputy Minister of digital transformation of Ukraine

Alexey Vyskub

Chairman of the board of the Pension fund of Ukraine

Evgeny Kapinus

Minister of social policy of Ukraine

Oksana Zholnovich

Vice-chairman of General representative body of trade union associations

Valery Dobrovolsky

President of the Union of lessees and entrepreneurs of Ukraine, Honored economist of Ukraine

V. M. Hmelevsky

Chairman of the State Tax Administration of Ukraine

Ruslan Kravchenko

The head of the Secretariat of General representative body of the party of employers at the national level

Ruslan Ilyichev

Approved by the Order of the Ministry of Finance of Ukraine of January 24, 2025, No. 39

Approved by the Order of the Ministry of Finance of Ukraine of January 13, 2015, No. 4

Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution (with appendices)

See. Tax calculation of income amounts, added (paid) for benefit of taxpayers physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution (with appendices) (3.01Mb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of January 24, 2025, No. 39

Approved by the Order of the Ministry of Finance of Ukraine of January 13, 2015, No. 4

Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution

I. General provisions

1. This Procedure determines procedure for filling and submission to monitoring bodies of the Tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution on obligatory national social insurance (further - single fee) the payers of single fee determined by Items 1, 16 parts one of article 4 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law), according to requirements of Article 51 of Chapter 2, of subitem 70.16.1 of Item 70.16 of Article 70 of Chapter 6 of the Section II, subitem 170.4.2 of Item 170.4 of Article 170, of the subitem "b" of Item 176.2 of Article 176 of the Section IV, subitem 1.6 of Item 16-1 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (further - the Code) for item 4 of part two of article 6 of the Law.

2. In this procedure terms and reducings are used in the following values:

State register - State register of obligatory national social insurance;

single fee - single fee on obligatory national social insurance;

insured person - (paid) the physical person who according to the law is subject to obligatory national social insurance and pays and/or for which it is paid the single fee (was paid) in the procedure established by the law;

code of category of insured person codes of categories of insured persons, specified in the table of correspondences of codes of categories of insured persons and codes of accrual base and the sizes of single fee obligatory national social insurance (appendix 1);

The codifier Codifier of administrative and territorial units and the territories of territorial communities, the approved order approved by the order of the Ministry of development of communities and the territories of Ukraine of November 26, 2020 No. 290 (in edition of the order of the Ministry of development of communities, the territories and infrastructure of Ukraine of January 19, 2024 No. 48);

the tax agent - the tax agent determined by subitem 14.1.180 of Item 14.1 of Article 14 of the Section I of the Code;

the payer of single fee payer of single fee determined by Items 1 and 16 of part one of article 4 of the Law;

the payer - the tax agent and the payer of single fee;

Calculation-tax calculation of income amounts, added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them, and also the amounts of the assessed single contribution;

the register of insurers - the automated bank of data created for accounting of payers of single fee insurers;

the register of insured persons - the automated bank of data created for conducting single accounting of the physical persons which are subject to obligatory national social insurance according to the law.

3. Action of this Procedure extends to tax agents, namely: legal entities (their branches, departments, other separate divisions), self-employed faces, representation of nonresidents - legal entities, investors (operators) under the production sharing agreement which irrespective of the organization-legal status and method of the taxation other taxes and/or charge forms (payments, provisions) the income (in cash or non-cash form) charge (pay, provide) the income and/or shall charge, hold and pay to physical person the tax provided by the Section IV of the Code to the budget from name and at the expense of physical person from the income paid to such person and also military collection, is stipulated in Item 16-1 subsection 10 of the Section XX "Transitional provisions" of the Code on the payers of single fee determined by Items 1, 16 parts one of article 4 of the Law.

4. Representation by the payer Rascheta for the period in which the procedure of the termination was carried out, it is performed before completion of such procedures (state registration of the termination of the legal entity and/or state registration of the termination of business activity of the physical person - the entrepreneur).

II. Procedure for representation of Calculation

1. Calculation moves within 20 calendar days following behind the last calendar day of reporting (tax) month (subitem 49.18.1 of Item 49.18 of Article 49 of Chapter 2 of the Section II of the Code).

The accounting period is calendar month.

If the last day of term of representation of Calculation is the share of day off or holiday, the operational (bank) day following day off or in the holiday is considered last afternoon of term.

Such Calculation moves only in case of charge of the amounts of the specified income to the taxpayer during the accounting period.

Based on data on the amounts of the withheld and/or paid tax which are specified in Calculation charge of the tax liability is not made.

In case of non-presentation in monitoring body of data on separate month for previous periods Calculation for such month moves with the Reporting type in the form operating for date of representation of such Calculation.

2. Calculation moves irrespective of, pays or the tax agent does not pay the income to taxpayers and whether are paid by the payer of single fee of the amount of such fee actually after their charge to payment during the accounting period.

3. Calculation moves in monitoring bodies in the main place of accounting.

If the separate division of the legal entity is not authorized to charge, hold and pay (to transfer) tax into the budget and has no separate balance and independently does not conduct settlings with insured persons for payment of single fee into off-budget accounts, Calculation for such division gives the legal entity to monitoring body in the main place of accounting.

The legal entity in case of representation of Calculation for separate division notes data on the isolated subsection in line of 033rd header part of Calculation, or the notary in the location of office of notary public or workplace of the private notary.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info