of October 3, 2012 No. 4975/0/71-12/15-1217
Concerning implementation of new approaches in administration of the income tax
Due to the adoption of law of Ukraine of July 5, 2012 No. 5083-VI "About introduction of amendments to the Tax Code of Ukraine concerning the State Tax Service and in connection with carrying out administrative reform in Ukraine" (further in the text - the Law No. 5083-VI), and also in pursuance of subitems 3.1 and 3.2 of Item 3 of the protocol of hardware conference call of GNS of Ukraine of 09.08.2012 No. 15-p, Department of the taxation of legal entities of GNS of Ukraine pays attention to the following.
Since January 1, 2013 approach to declaring and payment by income tax payers of the tax liabilities is changed radically.
So, since January 1, 2013 changes according to the law of Ukraine No. 5083-VI, in particular, regarding changes of Item 57.1 of article 57 of the Tax Code concerning payment due dates of the tax liabilities will be made to the Tax code. It in turn will lead to change of technique of administration of the income tax.
It is provided that income tax payers (except newly created, producers of agricultural products, non-profitable organizations (organizations) and taxpayers which have income which is considered in case of determination of the taxation object for the last annual accounting tax period do not exceed 10 million hryvnias) monthly pay advance installment on the income tax according to the procedure and in the terms established for monthly tax period in the amount of at least 1/12 tax amounts added to payment for the previous accounting (tax) year without provision of the tax declaration.
The taxpayers registered within accounting (tax) year (newly created) pay the income tax based on the annual tax declaration for the period to activities in reporting (tax) year without provision of the tax declaration for the accounting (tax) periods (calendar quarter, half-year and nine months) and do not pay advance installment.
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