LETTER OF THE STATE TAX SERVICE OF UKRAINE

of September 27, 2012 No. 4457/0/71-12/18-8515

About non-recognition of tax statements

The State Tax Service of Ukraine considered the letter of GNS of rather problematic issues which arise during study of tax statements, and reports the following.

The procedure for creation of tax statements and submission of the tax declaration to bodies of the State Tax Service is established in articles 48 and 49 of the Tax Code of Ukraine of 02.12.2010 No. 2755-VI, with changes and amendments (further - the Code).

According to Item 49.8 of article 49 of the Code adoption of the tax declaration is obligation of body of the State Tax Service. During adoption of the tax declaration the authorized officer of body of the State Tax Service in which there is on accounting taxpayer shall check availability and reliability of filling of all obligatory details provided by Items 48.3 and 48.4 of article 48 of this Code. Other indicators specified in the tax declaration of the taxpayer before its acceptance are not subject to check.

The tax declaration completed with violations of regulations of Items 48.3 and 48.4 of article 48 of this Code is considered not provided.

Together with it for the purpose of ensuring practical application of Articles 46 - 51 Code and enhancement of the procedure of submission of tax statements by taxpayers to bodies of the State Tax Service Methodical recommendations concerning acceptance and computer processing of tax statements by taxpayers in bodies of GNS of Ukraine which are approved by the order GNS of Ukraine of 14.06.2012 No. 516 (further - Methodical recommendations) are developed.

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