LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of April 30, 2013 No. 938/T/99-99-17-02-01-14

About procedure for submission of tax statements

The ministry of the income and charges of Ukraine, being guided by Art. 52 of the Tax code of Ukraine (further - the Code), reports the following.

The procedure for representation to territorial authorities of the Ministry of the income and charges of Ukraine of tax statements is regulated by the Art. 46, 49 and 203 Codes and regulated by Procedure for filling and submission of tax statements on the VAT approved by the order of the Ministry of Finance of Ukraine of 25.11.2011 No. 1492.

According to item 49.8 of Art. 49 of the Code adoption of the tax declaration is obligation of territorial authorities of the Ministry of the income and charges of Ukraine. During adoption of the tax declaration the authorized officer of territorial authority of the Ministry of the income and charges of Ukraine 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 the Code. Other indicators specified in the tax declaration of the taxpayer before its acceptance are not subject to check.

By Item 49.9 of article 49 of the Code it is determined that on condition of observance by the taxpayer of requirements of this Article the official of territorial authority of the Ministry of the income and charges of Ukraine in whom there is on accounting taxpayer shall register the tax declaration of the payer date of its actual receipt by territorial authority of the Ministry of the income and charges of Ukraine.

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