Tax calendar for 28th, 29th and 30th of April 2020

28^th of April 2020

29^th of April 2020

30^th  of April 2020

The last day for payment of:

- the single social contribution by mining enterprises for March 2020 (First paragraph Part 8 Article 9 of the Law № 2464; Sub-paragraph 6 Paragraph 3 Section IV Instruction № 449).

- the advanced real estate tax other than land contribution by legal entities for the 1st quarter of 2020   (Sub-paragraph «б» Sub-paragraph 266.10.1 Paragraph 66.10 Article 266 of the Code);

- the advanced transport tax contribution by legal entities for the 1st quarter of 2020  (Sub-paragraph «б» Sub-paragraph 267.8.1 Paragraph 267.8 Article 267 of the Code).

- the excise tax = for March 2020 (Paragraph. 57.1 Article 57 and Sub-paragraph 222.1.1 Paragraph 222.1 Article 222 of the Code);

- the value added tax for March 2020 (Paragraph 57.1 Article 57 and Paragraph 203.2 Article 203 of the Code);

- the land tax payment (the land tax and / or rent for land plots of state or communal property) (except for citizens) for March 2020 (Paragraph 287.3 and Paragraph 287.4 Article 287 of the Code);

-  the rent payment for March 2020 (Paragraph 257.5 Article. 257 of the Code), namely:

-rent for the use of mineral resources in the production of hydrocarbon raw materials;

-rent for the use of the radio-frequent resource of Ukraine;

-rent for the transportation of oil and oil products by main pipelines and petroleum product pipelines;

-rent for the transit transportation of ammonia by pipelines across Ukraine

 - the single tax  by payers of Group IV for the 1st quarter of 2020  (Sub-paragraph 295.9.2 Paragraph 295.9 Article 295 of the Code);

- the personal income tax from accrued but not paid income for March 2020 (Sub-paragraph 168.1.5 Paragraph 168.1 Article 168 of the Code);

- the military levy from accrued but not paid income for March 2020 (Sub-paragraph 168.1.5 Paragraph 168.1 Article 168 and Paragraph 161 Sub-section 10 Section XX of the Code);

- the personal income tax calculated from taxation of income accrued in the form of:

- interest on current or deposit bank account;

- interest on the member’s credit line contributions

(Paragraph 170.4 Article 170 of the Code).

The last day for submission of:

-

-

- report on the amount of accrued income of insured individuals and the amount of accrued single social contribution (form № Д5 (annual)) by individuals pursuing independent professional activity and by farm members for 2019 (Sub-paragraph 4 and 5 Section III of the Order № 435).

Reminder!

New account requisites for payment of taxes in the context of administrative units of Ukraine can be found on:

- the official website of the STS in the headings:

-- Home / Budget Accounts (https://www.tax.gov.ua/byudjetni-rahunki/);

--  Home / Legislation / Single social contribution to compulsory state social insurance / Register of accounts for payment of a single social contribution to compulsory state social insurance (from 01.10.2019) (https://tax.gov.ua/zakonodavstvo/ediniy-vnesok-na-zagalnoobovyazkove-/).

- in the private part of the E-cabinet in the menu “Status of payments to the budget” the taxpayer has access to personal accounts for payment of taxes, fees and other payments. Accessing the specified menu, the summary information at the time of the request is displayed, containing information on each type of payment, in particular, the current budget account, the bank’s MFI code.

Work in the private part of the E-cabinet is carried out using a qualified electronic signature obtained from any Qualified electronic trust service provider. Login to the E-cabinet is by the link: http://cabinet.tax.gov.ua and also through the official web portal of the STS.

Tax declaration is submitted at the taxpayer’s choice, unless otherwise provided by the Tax Code, in one of the following ways (Paragraph 49.3 Article 49 of the Tax Code):

a)      personally by the taxpayer or authorized individual;

b)      sent by the post with a delivery note and description of attachment;

c)      by means of electronic communication in electronic form in compliance with the requirements of the Laws of Ukraine as of 22.05.2003 No. 851-IV “On electronic documents and electronic workflow” (hereinafter – the Law № 851) and as of 05.10.2017 №. 2155-VIII “On electronic trust services” (hereinafter – the Law № 2155).

List of electronic forms for tax declarations (calculations) is available on the official web-portal of the STS under the heading Home / Electronic reporting / Taxpayers electronic reporting / Information and analytical support / Register of electronic document forms - https://tax.gov.ua/data/ material / 000/006/58768 / Forms_declar.htm.

It is possible to prepare, fill in and send electronic documents using the electronic service “Electronic cabinet” (modes “Requests, appeals for information” and “Reporting”) which can be accessed at: cabinet.tax.gov.ua, as well as via official web portal of the STS.