Regarding submission of Tax calculation for the III quarter of 2023, taking into account changes introduced by Order of the Ministry of Finance of Ukraine № 113

Order of the Ministry of Finance of Ukraine № 113 as of 02.03.2023 "On amendments to Order № 4 of the Ministry of Finance of Ukraine as of 13.01.2015", registered in the Ministry of Justice of Ukraine on 20.04.2023 № 650/39706 (hereinafter – Order № 113) and entered into force on 05.05.2023, made changes to the form of Tax calculation of the amounts of income accrued (paid) in favor of taxpayers –individuals and amounts of tax withheld from them, as well as amounts of accrued single contribution (hereinafter – Tax calculation) and Procedure for filling out and submitting Tax calculation by tax agents of the amounts of income accrued (paid) in favor of taxpayers –individuals and amounts of tax withheld from them, as well as the amounts of the accrued single contribution, in particular to Annex № 4DF and Directory of characteristics of the individuals’ income.

At the same time, please note that according to Paragraph 46.6 Article 46 of the Tax Code of Ukraine, if forms of tax reporting are changed as a result of the introduction of new tax or changes in taxation rules, the central executive body that ensures formation and implementation of the state financial policy, which approved such forms, must obliged to publish new reporting forms. Prior to the determination of new forms of declarations (calculations), which become valid for reporting for tax period following the tax period in which they were made public, forms of declarations (calculations) valid before such determination are valid.

Taking into account above specified, taxpayers submit Tax calculation to the controlling body and its annexes, taking into account changes made according to Order № 113 (including taking into account changes to the Directory of characteristics of the individuals’ income) for reporting periods starting from the III quarter of 2023.