of December 19, 2011 No. 9533/7/15-2117
To State Tax Administrations
in the Autonomous Republic of Crimea, areas,
Kiev and Sevastopol
Relatively about representation of tax calculation for collection for special use of fish and other water live resources
The State Tax Service of Ukraine in connection with requests of bodies of the State Tax Service and taxpayers concerning procedure for representation of tax calculation for collection for special use of fish and other water live resources recommends.
According to the resolution of the Cabinet of Ministers of Ukraine of May 11, 2011 No. 482 "About introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of April 6, 1998 No. 449", since 20:05. 2011, new standard rates of collection for special use of fish and other water live resources are effective.
Due to the change of standard rates in accounting tax period, we recommend in annual tax statements on collection for special use of fish and other water live resources for 2011 on each of types of resources annual data on all columns to specify in two lines, namely: to separately specify data from 01.01.2011 till 19.05.2011 inclusive and separately - from 20.05.2011 till 31.12.2011 inclusive about what to do the corresponding note in lines of the column "Type of Resources".
|
Type of resources |
Allocated quota, tons |
It is actually caught got), tons |
Standard rate of payment for special use of resources, UAH. |
It is added for the accounting period, UAH. |
|
anchovy Azov (from 01.01.2011 till 19:05. 2011) |
30 |
10 |
16,35 |
163,5 |
|
anchovy Azov (from 20.05.2011 on 31.12.2011) |
30 |
25 |
56,24 |
1406 |
|
Together: |
60 |
35 |
|
1569,5 |
We consider it expedient to bring this letter to permission and for use in work to subordinate structural divisions and payers of collection for special use of fish and other water live resources.
Vice-chairman S.I.Lekar
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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