of February 5, 1996 No. 10-214/10-691
About provision of the declaration by citizens entrepreneurs
The main state tax authorities of Ukraine concerning provision of declarations on the gained income by the citizens who are engaged in business activity report.
According to item 4 of article 14 of the Decree of the Cabinet of Ministers of Ukraine 26.12.92 N 13-92 "About the income tax from citizens" the citizens who are engaged in business activity shall represent quarterly to tax authorities of the declaration on the amounts of actually gained income since the beginning of year. Declarations represent to the 15th following reporting quarter, and annual - till February 1 of the next year.
Non-presentation in the state tax authorities of declarations on the amounts of the gained income is possible only in case of the termination by the citizen of business activity for the reasons given in article 11 of the Law of Ukraine "About entrepreneurship".
As for payment due dates of the income tax and terms of submission of declarations on the gained income to tax authorities, this question is element of the economic policy of the state directed to accomplishment of the Law of Ukraine "About the Government budget".
Deputy chief V. Moroz
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