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Shortly before, the Ministry of Revenues began issuing recommendations to taxpayers that, when reporting profit tax received in 2013, they should use the new declaration form approved by Order No. 872, which came into force on January 24, 2014.
However, the tax authorities nevertheless do not deny the taxpayer’s right to submit reporting on profit tax received in 2013 using the Ministry of Finance’s declaration forms. This position is reflected in the letter of the Ministry of Revenues dated 29.01.2014.
By this letter, taxpayers subject to profit tax were granted the right to report for 2013 using the Ministry of Finance’s declaration forms, submitting them by February 10, 2014, until the new electronic declaration form is introduced.
The expected date for bringing the new declaration form into use will be announced later.
Also note the following provision of paragraph 1 of article 57 of the Tax Code of Ukraine: the calculation of the amount of the monthly advance payment towards profit tax, which must be paid from March 2014 through February 2015 inclusive, will be carried out using the old declaration forms. After changes are made to the software, an automatic mode will be applied in which the necessary information will be entered into the taxpayer’s personal account card according to the following scheme:
- In the enterprise profit tax declaration to line 11 + lines 12, 13.1, 13.6/12;
- In the bank profit tax declaration to line 11 + lines 12, 14.1, 14.2/12;
- In the insurer’s profit tax declaration to lines 13-14.1/12;