of March 16, 2011 No. 7307/7/15-0917
GNA in the Autonomous Republic of Crimea, the Volynsk, Dnipropetrovsk, Donetsk, Transcarpathian, Ivano-Frankivsk, Luhansk, Lviv, Poltava, Sumy, Kharkiv, Chernivtsi and Chernihiv regions
About procedure for creation of Tax calculation for rent payment
The State Tax Administration of Ukraine in connection with receipt of numerous requests from payers and regional bodies of the State Tax Administration of Ukraine relatively about filling of Tax calculation for rent payment for oil, natural gas and gas condensate which are got in Ukraine, No. approved by the order GNA of Ukraine of 24.12.2010 1012, registered in the Ministry of Justice of Ukraine 20.01.2011 for No. 82/18820 (further - Tax calculation), reports the following.
For the purpose of providing conditions for computer processing of tax statements of payers including which arrive in bodies of the State Tax Service means of telecommunication communication in electronic formats, it is necessary to adhere to the following recommendations.
1. In case of assignment of sequence number for year of Tax calculation it is necessary to adhere to consecutive and end-to-end numbering within financial (reporting) year and the territory of Ukraine.
Also, the sequence number for year of Tax calculation at the same time is identification binding for appendices to such calculation.
2. In Sections 2 and 3 of Tax calculation the code of local government body on KOATUU is specified. Article 5 of the Law of Ukraine of May 21, 1997 No. 280/97-BP "About local self-government in Ukraine" determines system of local self-government through which territorial bulks by the method determined by the legislation exercises the right guaranteed by the state to resolve issues local (that is in certain territory) values.
The order of the State committee of statistics of Ukraine of 09.12.97 No. 78 since January 1, 1998 enters the Qualifier of objects of the administrativnoterritorialny device of Ukraine (recreation center 014-97) (KOATUU) which is approved by the order of the State committee of statistics of Ukraine of 31.10.97 No. 659.
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