Tax calculation for the second quarter of 2021 is submitted in the old formChapter: News

State Tax Service of Ukraine informs about submission of Tax calculation by the taxpayers on the amounts of income accrued (paid) in favor of taxpayers – individuals to the supervisory authority and amounts of tax withheld from them, as well as amounts of accrued single contribution for the second quarter of 2021.

Order of the Ministry of Finance of Ukraine as of 19.05.2021 № 278 registered in the Ministry of Justice of Ukraine on 29.06.2021 № 838/36460 introduced changes to Order as of 13.01.2015 № 4. The essence of changes: Tax calculation is supplemented by Section III “Detailed information on budget grants” for taxpayers who pay this type of income. It is also established that the Tax calculation according to the updated form is submitted for the first time in the second quarter of 2021.

However, to date, this Order has not entered into force.

According to Paragraph 46.6 Article 46 of the Tax Code of Ukraine, the taxpayers submit Tax calculation to the supervisory authority for the second quarter of 2021 in the old form approved by Order № 4.

As of a new form, these reports are submitted starting from the third quarter of 2021.

 

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