of October 1, 2013 No. 12363/6/99-99-18-06-05-15
The ministry of the income and charges of Ukraine considered the address <...> concerning transfer into servicing in Interregional management Mindokhodov - the Central office on servicing of large taxpayers also reports.
By subitem 14.1.24 of Item 14.1 of article 14 of the Tax Code of Ukraine (further - the Code) it is determined that the large taxpayer - the legal entity at whom the amount of the income from all types of activity for the last four consecutive tax (reporting) quarters is exceeded by five hundred million hryvnias or total amount of taxes paid to the Government budget of Ukraine on payments, control of which collection is imposed on monitoring bodies, for the same period exceeds twelve million hryvnias.
According to item 64.7 of Art. 64 of the Code the central executive body providing forming and realizing the state tax and customs policy determines accounting treatment for taxpayers in monitoring bodies and procedure for forming of the Register of large taxpayers (further - the Register) for the corresponding year taking into account the criteria determined by the Code for large taxpayers.
Selection of taxpayers for inclusion in the Register the next calendar year is performed based on information analysis about total amounts of the income from all types of activity of the taxpayer for the second half of the year of last year and the first half of the year of the current year and the amount of the taxes paid to the Government budget of Ukraine on payments which are controlled by monitoring bodies, in the second half of the year of last year and the first half of the year of the current year (item 2.1 of the Procedure for forming of the Register of large taxpayers approved by the order of the Ministry of Finance of Ukraine of 11.09.2012 No. 986, registered in the Ministry of Justice of Ukraine 06.11.2012 for No. 1860/22172).
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