of April 27, 2013 No. 742/L/99-99-17-02-01-14
About submission of the reporting under real estate lease
The ministry of the income and charges, being guided by Art. 52 of the Tax code of Ukraine (further - the Code), considered the letter on submission of the reporting under real estate lease and reports the following.
According to subitem 170.1.6 of item 170.1 of Art. 170 of the Code the subjects of managing performing the intermediary activities connected with provision of services on real estate lease (realtors) shall send information on the civil agreements (agreements) on real estate lease signed with their mediation to body of the State Tax Service for the place of the registration in the terms provided for representation of tax calculation in the form established by the central executive body providing forming of the state financial policy.
The Ministry of Finance of Ukraine the order of 30.11.2012 No. 1248 approves and registers in the Ministry of Justice on December 21, 2012 for No. 2137/22449, form of Information of the subjects of managing performing the intermediary activities connected with provision of services on real estate lease (realtors) about the civil agreements (agreements) signed with their mediation which move the specified subjects of managing in bodies of GNS in the place of the registration in the terms provided for representation of tax calculation.
Tax calculation for form No. 1DF moves for the base accounting period within 40 calendar days following behind the last calendar day of reporting tax quarter (period) (subitem 49.18.2 of item 49.18 of Art. 49 of the Code).
Therefore, taking into account these requirements Information form realtors moves separately for every quarter (tax period) during the term specified in this Item.
Information subjects of managing which perform the intermediary activities connected with provision of services on real estate lease (realtors) moves irrespective of, consisted or such bargains were not concluded in the accounting period.
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