LETTER OF THE STATE TAX SERVICE OF UKRAINE

of August 5, 2011 No. 14243/6/17-0215

Concerning filling with tax agents of tax calculation

The State Tax Service of Ukraine according to Art. 52 of the Tax code of Ukraine considered the address concerning filling with tax agents of tax calculation and reports.

According to the subitem "b" of Item 176.2 of Article 176 of the Section IV of the Tax code of Ukraine (further - the Code) persons who have the status of tax agents shall give Tax calculation of income amounts, added (paid) for benefit of taxpayers, and also the amounts of the tax withheld from them (further - tax calculation) to the terms established by the Code for tax quarter, to body of the State Tax Service for the place of the arrangement.

According to the Code do not join in the total monthly (annual) taxable income of the taxpayer, in particular, the amount received by the taxpayer for delivery by it of blood, breast women's milk, other types of donorship which is paid from the budget or budgetary institution (subitem 165.1.33 of item 165.1 of the Art. 165) which according to the Procedure for filling and representation by tax agents of the Tax calculation approved by the order GNA of Ukraine of 24.12.2010 No. 1020, registered in the Ministry of Justice of Ukraine 13.01.2011 for No. 46/18784 (further - the Order 1020), are displayed in tax calculation ф. No. 1DF on the basis of the income "154".

Tax calculation contains the personified data on sumach of the added and paid income and on demand in GNS such data can be used, in particular, by bodies which appoint different public assistance to families according to the current legislation. Organa, appointing such help, use all official sources which contain information on the income of citizens, including information of bodies of the State Tax Service.

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