of January 29, 2013 No. 19/7/15-2217 Є
Concerning the organization of work on administration of the single tax from legal entities
(Extraction)
The State Tax Service of Ukraine for the purpose of ensuring control of completeness of collection of the single tax from legal entities reports the following.
The order of the Ministry of Finance of Ukraine of 07.11.2012 No. 1159 "About modification of the forms of tax declarations of the payer of the single tax approved by the order of the Ministry of Finance of Ukraine of December 21, 2011 No. 1688" registered in the Ministry of Justice of Ukraine 28.11.2012 for No. 1998/22310 and published in the Official Bulletin of Ukraine No. 100 of 08.01.2013 approves forms of declarations for payers of the single tax - legal entities of the fourth and sixth groups.
According to the paragraph to the second Item 46.6 of article 46 of the Tax Code of Ukraine of 02.12.2010 No. 2755-VI, with changes and amendments (further - the Code), new forms of declarations (calculations) become effective for creation of the reporting for the tax period coming behind tax period in which their promulgation took place.
Thus, payers of the single tax - legal entities submit tax statements for 2012 in form of the declaration approved by the order of the Ministry of Finance of Ukraine of 21.12.2011 No. 1688 "About approval of forms of tax declarations of the payer of the single tax" (further - the Order No. 1688).
As for payers of the sixth group (whose number in the IV quarter 2012 makes about percent 0,05 from total quantity of payers of the single tax - legal entities), the last report in bodies of GNS for 2012 also in form of the declaration approved by the Order No. 1688.
According to Item 46.4 of article 46 of the Code in case of need the taxpayer can give together with such tax declaration of amendment to such declaration, constituted in any form which will be considered as integral part of the tax declaration. Such amendment moves with the explanation of motives of its giving.
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