New tax declaration forms
In December 2013, the Ministry of Revenues approved two new tax declaration forms, namely:
Содержание статьи:
- Form of the declaration on the fixed agricultural tax. In this form only the approval heading was changed; there were actually no innovations in reporting practices. As before, pursuant to Art. 306 of the Tax Code of Ukraine, producers of agricultural products independently calculate the tax amount for the year and submit the declaration no later than February 20 of the current year to the territorial body of the Ministry of Revenues. Decree No. 864 comes into force on February 21, 2014.
- Form of the declaration on land payment. The concept of land payment includes the land tax and rental payments for the use of state and communal land. Decree No. 865 comes into force on February 28, 2014.