of December 7, 2012 No. 6751/0/61-12/18-3115
About provision of information
GNS of Ukraine considered the letter of Federation of trade unions of Ukraine of 07.11.2012 No. 05/01-16/1973 concerning provision of explanation about submission of the Tax report by the trade-union organizations about use of means of non-profitable organizations and organizations (further - the Tax report) and reports the following.
Item 16 of the Law of Ukraine of 05.07.2012 No. 5083-VI "About introduction of amendments to the Tax Code of Ukraine concerning the State Tax Service and in connection with carrying out administrative reform in Ukraine" makes changes in item 57.1 of Art. 57 of the Tax code of Ukraine (further - the Code) according to which since January 1, 2013 non-profitable organizations (organizations) pay the income tax based on the tax declaration which is submitted to bodies of the State Tax Service for accounting (tax) year.
The order GNA of Ukraine No. 56, registered in the Ministry of Justice of Ukraine 14.02.2011 for No. 192/18930, approves of 31.01.2011 form and the Procedure for creation of the Tax report of use of means of non-profitable organizations and organizations (further - the Procedure).
This Procedure is applied by organizations and the organizations, certain subitems 14.1.121 of item 14.1 of Art. 14 of the Section I of the Code and the included bodies of GNS in the Register of non-profitable organizations and organizations with assignment of the corresponding sign of unprofitability. Maintaining the specified Register is provided by item 157.12 of Art. 157 of the Section III of the Code.
The tax report moves non-profitable organization (organization), its separate divisions for each accounting (tax) period (item 1.3 of the Procedure).
Considering that since January 1, 2013 for non-profitable organizations (organizations) the accounting period for representation of declaration GNS to bodies for the income tax is accounting (tax) year, the same period is established for submission of the Tax report.
Director of the department of informatization and accounting of taxpayers of M. S. Lab
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