LETTER OF THE STATE TAX SERVICE OF UKRAINE

of October 16, 2012 No. 3591/0/61-12/15-1315

The State Tax Service of Ukraine considered the letter of League of insurance companies of Ukraine concerning submission of the Tax declaration on tax on the income (profit) of the insurer and reports the following.

The order of the Ministry of Finance of Ukraine of 22.06.2012 No. 759, which is registered in the Ministry of Justice of Ukraine 19.07.2012 for No. 1220/21532 (further - the order No. 759) and took effect since 07.09.2012, the new form of the Tax declaration on tax on the income (profit) of the insurer is approved.

Along with it, the order No. 759 repeals the order of the State Tax Administration of Ukraine of 21.02.2011 No. 97 (farther - the order No. 97) which approved form of the Tax declaration on tax on the income (profit) of the insurer on which payers nalogastrakhovshchik reported during 2011 and the accounting periods of 2012 (the I quarter, half-year).

According to Item 46.6 of article 46 of the Tax Code of Ukraine (further - the Code) before determination of new forms of declarations (calculations) which become effective for creation of the reporting for tax period which comes behind tax period in which their promulgation took place the forms of declarations (calculations) operating before such determination are effective.

At the same time to Item 152.9 of article 152 of the Code tax periods (calendar quarter, half-year, three quarters, year) which are used for the purposes of the Section III "The income tax of the companies" are determined.

Taking into account specified and because the order No. 759 is promulgated in III quarter 2012, taxpayers - insurers shall report for the first time according to this declaration following the results of 2012.

In three quarters 2012 taxpayers - to insurers should submit the tax declaration according to the order No. 97.

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