ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of December 24, 2010 No. 1020

About approval of form of the Tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them (N 1DF form) and the Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them

According to the subitem "b" of Item 176.2 of Article 176 of the Section IV of the Tax code of Ukraine and article 8 of the Law of Ukraine "About the State Tax Service in Ukraine" I ORDER:

1. Approve form of the Tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them (N 1DF form) (further - Tax calculation) which is applied.

2. Approve the Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them which is applied.

3. Tax calculation the first time moves for the I quarter 2011.

4. To department of the taxation of physical persons (Dusyak S. P.):

4.1 in accordance with the established procedure to approve algorithm of control of Tax settling with Department of information and analytical ensuring processes of the taxation and with Records department and the reporting;

4.2 in accordance with the established procedure to submit this order on state registration to the Ministry of Justice of Ukraine;

4.3 provide promulgation of this order in accordance with the established procedure.

5. To department of information and analytical ensuring processes of the taxation (Laba M.S.), to Management of registration and accounting of taxpayers (Kalenichenko N. G.) in a month after state registration of this order in accordance with the established procedure to make changes to the software.

6. This order becomes effective since April 1, 2011.

7. Recognize invalid orders of State Tax Administration of Ukraine:

of 29.09.2003 N 451 "About approval of form of the tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them (ф. N 1DF) and the Procedure for filling and representation by tax agents of the tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them", registered in the Ministry of Justice of Ukraine 22.10.2003 for N 960/8281;

of 30.08.2004 N 500 "About modification of appendix to the Procedure for filling and representation by tax agents of the tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them", registered in the Ministry of Justice of Ukraine 21.09.2004 for N 1194/9793;

of 09.02.2005 N 67 "About modification of appendix to the Procedure for filling and representation by tax agents of the tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them", registered in the Ministry of Justice of Ukraine 17.03.2005 for N 313/10593;

of 20.07.2006 N 425 "About approval of Changes in appendix to the Procedure for filling and representation by tax agents of the tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them", registered in the Ministry of Justice of Ukraine 10.08.2006 for N 961/12835.

8. To impose control over the implementation of the order on the vice-chairman Lekar of S. I.

 

Approved by the Order of State Tax Administration of Ukraine of December 24, 2010 No. 1020

Form No. 1DF

Tax calculation of income amounts, added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them

Procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them

I. General provisions

1.1. This Procedure determines procedure for filling and representation to bodies of the State Tax Service of Ukraine (further - bodies of GNS) the Tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them (further - tax calculation) 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, the subitem "b" of Item 176.2 of Article 176 of the Section IV of the Tax code of Ukraine (further - the Code).

1.2. 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 who 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 which is paid to such person.

1.3. Representation by tax agents of tax calculation for the period in which procedures of its termination were carried out is performed before completion of such procedures (state registration of the termination of the legal entity, state registration of the termination of business activity of physical litsapredprinimatel).

II. Procedure for representation of tax calculation

2.1. Tax calculation moves separately for every quarter (tax period) within 40 calendar days following behind the last calendar day of reporting quarter. Separate tax calculation for calendar year does not move.

If the last day of term of representation of tax calculation is the share of day off or holiday, then operational (bank) day which comes behind day off or in the holiday is considered last afternoon of term.

Deadlines of representation of tax calculation can be increased by rules and on the bases which are provided by the Code.

If after giving of tax calculation for the accounting period the tax agent gives new tax calculation with the corrected indicators before the termination of deadline of representation of tax calculation for the same accounting period, then the penalties determined in Item 50.1 of article 50 of the Code are not applied.

2.2. Tax calculation moves irrespective of, pays or the tax agent during the accounting period does not pay the income to taxpayers.

2.3. Tax calculation moves in body of GNS on the location of the tax agent - the legal entity or his separate divisions or in body of GNS to the tax address of the physical litsanalogovy agent.

2.3.1. On the unimpaired paper of the A4 format (the number of sheets is not limited) tax calculation is filled with the typewritten text or printing letters without blots, deletions, corrections and amendments, sequence numbers of pages are specified. In the blank fields of information line the crossed out section is put down. Representation of photocopy of calculation is not allowed.

2.3.2. Tax calculation can be provided to body of GNS electronically according to the voluntary decision of the tax agent.

2.3.3. Tax calculation prepares in duplicate. One copy moves in body of GNS. The second - with the signature of person responsible for calculation acceptance, the stamp and the put-down number of portion got in case of obligatory registration of calculation in body of GNS - returns to the tax agent.

2.4. Tax calculation moves tax agents with the number of staff of workers to 1000 persons the single document on all which work, with obligatory filling of their tax numbers or series and passport numbers (for physical persons which owing to the religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it to relevant organ of the State Tax Service and have mark in the passport) in one portion. If the number of staff of workers is more, than 1000 persons, are possible representation of tax calculation in several portions, each of which is separate tax calculation with the number of portion. The term of representation of the last portion shall not exceed fixed term of representation of tax calculation. Sheets of separate tax calculation are sewed.

2.5. The religious organizations, and also charitable institutions created by them shall give tax calculation on all taxpayers.

2.6. If the separate division of the legal entity is not authorized to charge, hold and pay tax to the budget, tax calculation in the form of separate portion for such division gives the legal entity to body of GNS on the location and sends the copy of such calculation to body of GNS for the location of such separate division.

III. Procedure for filling of tax calculation

3.1. Details of tax calculation which are filled:

3.1.1. Opposite to text of "P." the tax agent puts down number of the page of tax calculation.

3.1.2. The corresponding section "Reporting", "Reporting new" or "Specifying" depending on what tax calculation moves is noted.

3.1.3. Opposite to text "Portion" is put down by the tax agent number of portion.

In tax calculation which moves by results of the first reporting quarter during which the Code becomes effective (in tax calculation for the I quarter 2011) sections "The amount of tax debt as of 01.01.2011" in which the tax debt according to Item 1 of subsection 1 of the Section XX of the Code is displayed are filled.

3.1.4. Tax number of the legal entity - the tax agent, tax number or series and passport number of the physical litsanalogovy agent (for physical persons which owing to the religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it to relevant organ of the State Tax Service and have mark in the passport) which gives calculation is specified. Filling of sections is carried out from left to right (for legal entities it is supplemented with zero to eight figures at the left if significant figures less 8).

3.1.5. The corresponding section "Legal entity" or "The self-employed physical person" is noted.

3.1.6. "Worked in the state" - the greatest of monthly for the accounting period (on the first) the accounting number of staff employees of accounting list of the legal entity or self-employed physical person is put down. The accounting number of staff employees of accounting list of the legal entity or self-employed physical person is determined according to the Instruction according to the statistics the number of workers approved by the order of the State committee of statistics of Ukraine of 28.09.2005 of N 286, of Ukraine registered in the Ministry of Justice 30.11.2005 for N 1442/11722.

3.1.7. "Worked under civil agreements" - the number of workers under civil agreements in the accounting period.

The details provided by subitems 3.1.6 and 3.1.7 of this Item are filled only in case of availability at the legal entity or at self-employed physical person of hired employees. The details provided by subitems 3.1.6 and 3.1.7 of this Item are filled only for the first portion of tax calculation.

3.1.8. The name of the legal entity or surname, name and middle name of self-employed physical person, the tax address of the legal entity or self-employed physical person which gives tax calculation are specified.

3.1.9. Tax number of body of GNS where calculation moves.

3.1.10. The name of body of GNS where tax calculation moves.

3.1.11. "Accounting period" - the sequence number of reporting quarter and year are displayed by the Arab figures.

3.1.12. In the column 1 "N of payment order" the sequence number of every line which is filled is displayed.

3.1.13. In the column 2 "Tax Number or Series and Passport Number *" registration number of accounting card of the taxpayer or series and passport number of physical person (for physical persons which owing to the religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it to relevant organ of the State Tax Service and have mark in the passport) about which information in tax calculation is provided is displayed.

3.2. In the column 3a "The amount of imputed income" the income which is added to physical person according to income sign according to the reference book of signs of the income given in appendix to this Procedure is displayed (for reporting quarter). In case of charge of the income its display in the column 3a is obligatory irrespective of, such income is paid or not.

The imputed income is displayed completely, without deduction of income tax, the amount of single fee on obligatory national social insurance, insurance premiums in the Accumulation fund, in the cases provided by the law - compulsory insurance premiums in non-state pension fund which according to the law are paid for the payroll account of the worker, the amounts of tax social benefit in case of its availability.

3.3. In the column 3 "The Amount of the Paid Income" the amount of actually paid income to the taxpayer is displayed by the tax agent.

The salary which is paid at the scheduled time next month shall be displayed in tax calculation for that period which includes the last month for which the salary was added. For example, the salary for January added in January and paid in February, for February (added in February and paid in March), for March enters tax calculation for the I quarter (added in March and paid in April).

3.4. In the column 4a "The amount of the accrued tax" the tax amount, added and withheld from the income added to the taxpayer according to the legislation is displayed.

3.5. In the column 4 "The Amount of the Listed Tax" the actual amount of the transferred tax into the budget is displayed.

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