LETTER OF THE STATE TAX SERVICE OF UKRAINE

of February 4, 2013 No. 2665/7/15-1317

About representation of calculation of the consolidated income tax

The State Tax Service of Ukraine for the purpose of implementation of organizational actions concerning submission of tax statements by payers for the income tax in bodies of GNS and proper administration of this tax reports.

Item 152.4 of Article 152 of the Section III of the Tax code of Ukraine (further - the Code) establishes procedure for determination of the tax liabilities on the income tax and submissions of the reporting by the payer of this tax - the legal entity which incorporates the separate divisions located in the territory of another, than such taxpayer, territorial bulk which made the decision concerning payment of the consolidated tax, and also procedure for provision by this payer to tax authorities on the location of the corresponding message on the made decision.

According to the paragraph of Item 57.1 of Article 57 of the Section II of the Code which provisions are applied since January 1, 2013 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 the fourth advance installment on the income tax according to the procedure and in terms which are 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 submission of the tax declaration.

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