LETTER OF THE STATE TAX SERVICE OF UKRAINE

of October 5, 2012 No. 3130/0/61-12/17-1115

The State Tax Service of Ukraine, being guided by article 52 of the Tax Code of Ukraine of December 2, 2010 No. 2755 - VI (the Code is farther), considered the address of 30.08.2012 No. 213/8v concerning procedure for submission of the tax declaration about property condition and the income in case of realization of the right of physical person to the tax allowance and within competence reports.

The Verkhovna Rada of Ukraine adopts the Law of Ukraine of 24.04.2012 No. 4661-VI "About introduction of amendments to the Tax Code of Ukraine and some other laws of Ukraine concerning streamlining of tax declaring" (further - the Law No. 4661) which made changes to the section IV of the Code by which, in particular, it is determined that the physical persons having the right to the tax allowance can use such right during all calendar year following for reporting and not just till May 1 of such year.

Also the subitem "є" is reworded as follows by item 176.1 of Art. 176 of the Code by which it is concretized that taxpayers shall submit the tax declaration by results of tax (reporting) year if within such year two or more tax agents were charged by it the taxable incomes only in the form of the salary, other incentive and compensation payments or other payments and remunerations in connection with employment relationships and under civil agreements (were paid, provided), and at the same time the total annual amount of such taxable incomes exceeds hundred twenty sizes of the minimum wage established by the law for January 1 of accounting tax year.

Recalculation of tax from the declared annual total amount of the taxable incomes is performed in the stand-alone program to the tax declaration in such procedure:

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