02.03.2020 is the last day to submit reporting for 2019, namely:
- tax declaration of the single tax payer for the previous calendar year by individuals-entrepreneurs who chose Group I and II of the simplified taxation system;
- corporate income tax declaration;
- financial reporting to the STS bodies by the income tax payers;
- calculation of proportion of the net profit (income) that must be paid to the state budget by the results of quarterly financial and economic activity;
- calculation of the non-resident’s permanent establishment income tax determined by applying a coefficient of 0.7 to the amount of received income (by the taxpayers whose tax period is equal to the calendar year);
- report on the use of income (profit) of the non-profit organization.
| Reminder! Tax declaration is submitted by the taxpayer’s choice, unless otherwise is provided by the TCU, in one of the following ways (Paragraph. 49.3 Article 49 of the TCU): 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 - 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. |
02.03.2020 is the last day for payment of:
- the personal income tax from taxation of income accrued in the form of:
- interest on current or deposit bank account;
- interest on deposits of a credit union member;
- the personal income tax for January 2020 by the tax agent if the taxable income is accrued by the tax agent but is not paid (not provided) to the taxpayer.
| Reminder! Requisites of accounts for payment of taxes in terms of administrative units of Ukraine are available at: - the official web portal of the STS in 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 the single social contribution (from 03.01.2020) (https://tax.gov.ua/dovidniki--reestri--perelik/reestri/402760.html). - in the private part of the E-cabinet in menu “Status of budgetary payments” – the taxpayer has an access to his /her personal accounts for taxes, fees and other payments. Accessing to the specified menu, the taxpayer will find the summary information at the time of the request, containing information on each form of payment, in particular, the budget account for the current date and code of the bank. Work in the private part of the E-cabinet is carried out using a qualified electronic signature obtained from any Qualified provider of electronic trust services. Access to the Electronic Cabinet is made by the following address: http://cabinet.tax.gov.ua, as well as through the official web portal of the STS. -at the STS supervisory body at the place of registration or place of business.
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