Actual questions from the taxpayers

Can individual-entrepreneur on the general taxation system receive income certificate for any other than the annual tax period?

Sub-section 2.3 of Section II of the Exemplary regulation of the Taxpayer Service Center, approved by Order № 537 of the State Tax Service of Ukraine as of 30.09.2020 "On approval of documents regulating the activities of the Taxpayer Service Center ", determines list of administrative services for which payers can apply to the Taxpayer Service Center, in particular, regarding provision of administrative service "Issuance of income certificate".

Standard information card of the administrative service "Issuance of income certificate" was approved by Order № 446of the State Tax Service of Ukraine as of 22.04.2021 with changes and additions, according to which term of providing such administrative service is 10 calendar days from the date of receipt of the application. Income certificate is issued on the basis of submitted property and income tax declaration (hereinafter – Tax declaration).

Tax declaration form was approved by Order № 859 of the Ministry of Finance of Ukraine as of 02.10.2015, with changes and additions.

​Taxation of income received by individual-entrepreneur from conducting business activities, except for persons who chose simplified taxation system, is carried out according to norms of Article 177 of the Tax Code of Ukraine.

In particular, individuals-entrepreneurs submit tax declaration to the controlling body at the place of their tax address based on results of a calendar year within terms established by the Tax Code of Ukraine for the annual reporting tax period, in which advance income tax payments are also indicated (Paragraph 177.5 Article 177 of the Tax Code of Ukraine).

Individuals-entrepreneurs who are registered during a year according to procedure established by the law, or switch to the simplified system of taxation, accounting and reporting, or have switched from the simplified system of taxation, accounting and reporting, submit tax declaration based on results of reporting year in which such activity was started or there has been a transition to (transition from) the simplified system of taxation, accounting and reporting (Sub-paragraph 177.5.2 Paragraph 177.5 Article 177 of the Tax Code of Ukraine).

Individuals-entrepreneurs on the general taxation system according to Sub-paragraph 49.18.4 Paragraph 49.18 Article 49 of the Tax Code of Ukraine submit tax declaration for a basic reporting (tax) period, equal to the calendar year by May 1 of year following the reporting period, except for cases provided for in Section IV of the Tax Code of Ukraine.

Along with this, taking into account Note 1 to Tax declaration, it is not provided for its submission with the "reference" mark for obtaining income certificate.

Therefore, the reporting (tax) period is a calendar year, according to results of which individual-entrepreneur on the general taxation system can receive income certificate from the controlling body at the main place of registration (tax address) based on application submitted in an arbitrary form and Tax declaration(s).

That is, individual-entrepreneur on the general taxation system cannot obtain income certificate from the controlling body for any other than the annual tax period.