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In January 2014, the Ministry of Revenues by its decree approved a new form of the Tax Calculation of income amounts and the tax withheld from them (form 1-DF). The same decree established the procedure for filling out this form and submitting it to the tax agent.
There were no major changes compared to the old form approved in 2010. The changes that did occur are as follows:
- Tax authorities are now called controlling authorities.
- The line for entering the amount of tax debt as of 01.01.2011 has been removed.
The main changes affected the Directory of Income Codes. New codes have appeared here, namely income received from:
- 179. from the sale of own livestock products classified as groups 1-5, 15, 16, 41 of the UKT VED;
- 180. from the sale of scrap of precious metals, except that sold to the NBU;
- 181. from the conversion of securities, if such an exchange was carried out at normal prices, or taking into account the net asset value per share, and which does not result in the disposal of investments;
- 182. from currency operations (excluding securities) that involve the transfer of ownership of such values, unless otherwise expressly provided by law;
- 183. from operations with tax liabilities of the National Bank and treasury obligations of Ukraine that were issued by central authorities implementing financial policy, including exchange rates.
It should be noted that some names of the codes in the new form were worded differently, but their substance has not changed.
Form No. 1-DF can now be submitted in one of the following ways:
- on paper, provided that the number of lines in the tax calculation does not exceed five;
- on paper with an attached electronic medium containing the electronic form;
- in electronic form via electronic communication, using a digital signature.
Decree No. 49 came into force on April 1, 2014, so reporting for the 1st quarter of 2014 will have to be done using the new form.