of May 6, 2011 No. 12807/7/15-0317
The State Tax Administration of Ukraine for the purpose of the proper organization of administration of the income tax reports.
Item 154.6 of article 154 of the Tax Code of Ukraine (further - the Code) provides that for the period the rate of 0 percent is applied from April 1, 2011 to January 1, 2016 to income tax payers with establishment of certain criteria and restrictions.
By Item 49.2 of article 49 of the Code it is determined that income tax payers of the companies which are assessed with tax at the rate zero percent according to Item 154.6 of Article 154 of this Code represent to bodies of the State Tax Service of the declaration (calculations) for the income tax of the companies for the simplified form according to the procedure, established by this Code.
According to the paragraph 4 Items 46.5 of article 46 of the Code form of the simplified tax declaration which is stipulated in Item 49.2 articles 49 of this Code and procedure for transition of taxpayers to submission of such declaration are established by the Cabinet of Ministers of Ukraine.
Considering the above, State Tax Administration of Ukraine before determination of form of the simplified tax declaration and procedure for transition of taxpayers to submission of such declaration by the Cabinet of Ministers of Ukraine recommends to income tax payers of the companies which are assessed with tax at the rate zero percent according to Item 154.6 of Article 154 of this Code, to represent to bodies of the State Tax Service the tax declaration on the company income tax in the form approved by the order of State Tax Administration of Ukraine of 28.02.2011 N 114.
To chairmen of State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol to bring the specified recommendations to the attention of subordinate divisions and taxpayers.
Vice-chairman
Commissions on carrying out reorganization of GNA of Ukraine,
vice-chairman
GNA of Ukraine of A. M. Lyubchenko
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