The last day for submission of VAT returns for November is approaching
Remember that entities that report on VAT on a monthly basis, shall submit tax returns for November 2014 by December 22, 2014, inclusive. And the last day for payment of the tax liability specified in the filed tax return is December 30, 2014.
Remember that along with the tax return, you must submit copies of entries in the registers of issued and received tax bills electronically in November 2014.
VAT payers, who report quarterly, also shall every month (in the terms provided for filing tax returns - one calendar month) submit copies of entries in the registers of issued and received tax bills electronically. Thus, for November 2014, the term is up to December 22, 2014 inclusive.
To note: The relevant provision is set out in para.49.18, para.49.20 of Article 49 and para.57.1. of Article 57 of Chapter II, para.201.15 of Article 201 of Chapter V of the Tax Code of Ukraine dd. December 2, 2010 №2755-VI as amended.
22 October 2016 22:44
18 October 2016 22:19