Uzhgorod City Tax Service reminds taxpayers that the quarterly reporting period ends on May 13, 2013.
In accordance with the "Procedure for accounting of taxes and charges not paid by the entity to the budget due to tax benefits", approved by the Resolution of the Cabinet of Ministers of Ukraine dated December 27, 2010 № 1233, the same shall be binding for entities, which according to the Tax Code of Ukraine do not pay taxes and charges to the budget due to tax credits.
Tax credits are determined based on operations of goods supply and / or services provision which are subject to value-added tax, and according to the Tax Code of Ukraine and international treaties of Ukraine ratified by the Verkhovna Rada of Ukraine, are exempted from taxation or taxed at a zero rate as well as those subject to special agriculture tax system.
An entity, that does not pay taxes and charges in connection with tax benefits, shall keep record of the amounts of such benefits and draw up a report on the amount of tax benefits which shall be filed by an entity for three, six, nine and twelve calendar months at the place of its registration within 40 days following the last calendar day of the tax period.
If the entity does not enjoy the benefits, the report shall not be filed.
5 October 2014 10:49
Дмитро Тужанський: угорській громаді Закарпаття потрібні гарантії їхніх прав та увага української влади як до повноцінних громадян
8 December 2017 21:13