RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 15, 2012 No. 98

Questions of transition of income tax payers of the companies which is assessed with tax on zero rate according to Item 154.6 of article 154 of the Tax Code of Ukraine, to submission of the simplified tax declaration

According to the paragraph of the fourth Item 46.5 of article 46 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve form of the simplified tax declaration on the income tax of the companies which is assessed with tax on zero rate according to Item 154.6 of article 154 of the Tax Code of Ukraine which is attached.

2. Determine that income tax payers of the companies:

1) constitute by results of each accounting (tax) period in which they apply zero rate of such tax according to Item 154.6 of article 154 of the Tax Code of Ukraine, the simplified tax declaration in the form approved by Item 1 of this resolution and give it to bodies of the State Tax Service to the terms established by noted Code for the accounting (tax) period which equals to calendar quarter;

2) in case by results of the accounting (tax) period there are no bases for application of such rate, submit to bodies of the State Tax Service the tax declaration on the income tax of the companies for the form approved in the procedure established by paragraph one of Item 46.5 of article 46 of the Tax Code of Ukraine.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 15, 2012 No. 98

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