ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of September 19, 2003 No. 440

About approval of report form about use of the means provided on business trips or on receipt and the Procedure for creation of the specified Report

According to subitem 9.10.2 of Item 9.10 of article 9 of the Law of Ukraine "About tax on the income of physical persons" and being guided by article 8 of the Law of Ukraine "About the State Tax Service in Ukraine", I ORDER:

1. Approve report form about use of the means provided on business trips or on receipt, and the Procedure for creation of the Report on use of the means provided on business trips or (are on receipt applied).

2. To the director of the department of methodology Pikhotsky V. F. submit this order to the Ministry of Justice of Ukraine on state registration.

3. This order becomes effective with entry into force of the Law of Ukraine "About tax on the income of physical persons".

4. To the director of the department of public relations and mass and explanatory work Kosarchuk V. P. through mass media to bring this order to permission of payers.

5. To the head of department to Nick V. O. in three-day time from day of registration of this order in the Ministry of Justice of Ukraine to provide with cases its replication and posylaniye to State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

6. To State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol to establish control of correctness of the taxation of the amounts of excessively spent means received by the taxpayer on business trips or on receipt and which are not returned at the scheduled time.

7. To impose control over the implementation of this order on the deputy Chairmen of the Doctor S. I.

Approved by the Order GNA of Ukraine of September 19, 2003, No. 440

Procedure for creation of the Report on use of the means provided on business trips or on receipt

1. The procedure for provision of funds for business trips is regulated by subitem 5.4.8 of Item 5.4 of article 5 of the Law of Ukraine "About the taxation of profit of the companies", the resolution of the Cabinet of Ministers of Ukraine of April 23, 1999 N 663 "About regulations of expense recovery for business trips within Ukraine and abroad" (with changes and amendments), the order of the Ministry of Finance of Ukraine of March 13, 1998 N 59 "About approval of the Instruction about official journeys within Ukraine and abroad", registered in the Ministry of Justice of Ukraine on March 31, 1998 for N 218/2658" (with changes and amendments).

The procedure for issue of means is on receipt regulated by the resolution of Board of the National Bank of Ukraine of February 19, 2001 N 72 "About approval of the Regulations on conducting cash transactions in national currency in Ukraine", registered in the Ministry of Justice of Ukraine on March 15, 2001 for N 237/5428 (with changes and amendments).

2. The report on use of the means provided on business trips or on receipt is provided before the termination of the third banking day following behind day in which the taxpayer completes such business trip or completes accomplishment of separate civil action on behalf and at the expense of the tax agent of the taxpayer who provided means on receipt.

In the presence of excessively spent means their amount returns the taxpayer to cash desk or is enlisted on the bank account of the tax agent of the taxpayer which provided them, to or during provision of the mentioned report.

3. If the taxpayer returns the amount of excessively spent means after deadline (before the termination of the third banking day following behind day in which the taxpayer completes business trip or completes accomplishment separate civil action on behalf and at the expense of the tax agent of the taxpayer who provided means on receipt), but not later than month under report on which the last day of such deadline falls, then person which provided such amounts charges penalty in the amount of 15 percent of the amount of such excessively spent means.

If the taxpayer does not return the amount excess of the spent means during month under report on which the deadline (before the termination of the third banking day following behind day in which the taxpayer completes business trip falls or completes accomplishment of separate civil action on behalf and at the expense of the tax agent of the taxpayer who provided means on receipt), then such amount is subject to the taxation (according to Item 7.1 of article 7 of the Law of Ukraine "About tax on the income of physical persons" at the expense of any taxable income (after its taxation) the taxpayer and to charge of penalty in the amount of 15 percent of the amount of such excessively spent means.

If in future tax periods the taxpayer returns the amount of excessively spent means or it is collected from such taxpayer by a court decision, recalculation of the tax liabilities of such taxpayer is not performed, and the amount of penalty is not compensated.

4. The penalty and the taxed amount are levied at the expense of any taxable income (after its taxation) the taxpayer for the corresponding month, and in case of insufficiency of the amount of such dokhodaz of accounts of the taxable incomes of the following months under report, before complete payment of the added amounts.

5. If the taxpayer stops the employment or civil relations with person which provided such means, then the added amounts keep due to the last payment of the taxable income during final settlement, and in case of insufficiency of the amount of such income outstanding part of tax is included the tax liability of the taxpayer following the results of accounting tax year.

If complete deduction of such tax amount is impossible owing to the death of the taxpayer or its recognition according to the decision to court of bezvesta absent or died, then such amount keeps when charging the income for the tax period, last for such taxpayer, and is recognized hopeless to payment outstanding part.

6. The report on use of the means provided on business trips or on receipt is constituted by physical persons which received such means at the companies of all forms of business or at the physical persons which are subjects of business activity.

The physical person which received such means fills everything graphs Otcheta, except:

"The report is checked", "The remaining balance is brought (the over-expenditure is issued) in the amount according to the cash order", accounting entries, calculation of penalty and the amount of the retained tax for out of time returned spent funds for business trips or on receipt which are filled with person which provided such means;

feasibility of the carried-out expenses and "The report is approved" which are signed by the head (tax agent).

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