Question №1:
What STS body can assist and help the taxpayer if he/she considers that the menu “Status of Budgetary Payments” of private part of the E-cabinet contains incorrect information about taxes, fees and single social contribution to compulsory state social insurance (double payment / accrual, overpayment / underpayment)?
Answer:
In such case the taxpayer can send a request to the STS body by the primary (non-primary) accounting location for verification of status regarding payments of taxes, fees transferred to the state and local budgets, as well as the SSC allocated to the trust funds in any form through the menu “Correspondence with the STS” of private part of the E-cabinet with a copy of the relevant information on the monitor screen obtained by the Print Screen key on the computer keyboard and the taxpayer’s data on such status with supporting documents (if any) or contact the STS at the primary (non-primary) accounting location.
| Read more: Public reference resource (ZIR) – http://zir.tax.gov.ua/main/bz/view/?src=ques (category 134. “General Questions”, subcategory - 134.03 “Usage of the E-Cabinet”). |
Question №2:
Under what conditions individuals-entrepreneurs can become the single tax payers of Group I – III?
Answer:
Group I of the single tax payers includes individuals-entrepreneurs who do not use labor of hired individuals, carry out exclusively retail sale of goods from trading places in the markets and / or carry out business activities aimed at provision of household services to the population and whose amount of income does not exceed 300.000 UAH per calendar year (Sub-paragraph 1 Paragraph 291.4 Article 291 of the Tax Code of Ukraine (hereinafter referred to as the TCU)).
According to Sub-paragraph 2 Paragraph 291.4 Article 291 of the TCU, Group II of the single tax payers includes individuals-entrepreneurs who carry out business activities aimed at aimed at provision of services, including household to the single tax payers and / or population, production and / or sale of goods, activities in the sphere of restaurant management, provided that within the calendar year they meet the totality of such criteria:
- do not use labor of hired individuals or do not exceed the number of 10 individuals who are in employment relations with them;
- amount of income does not exceed 1.5 million UAH.
Sub-paragraph 2 Paragraph 291.4 Article 291 of the TCU is not applied to individuals-entrepreneurs who provide brokerage services on the purchase, sale, lease and evaluation of the real estate (group 70.31 Classification of economic activities of the State classifier 009:2005) and also carry out activities related to production, supply, trade (sale) of jewelry and household appliances from precious metals, precious stones, precious stones of organogenic formation and semi-precious stones. Such individuals-entrepreneurs belong only to Group III of the single tax payers if they meet its determined requirements.
Group III of the single tax payers includes individuals-entrepreneurs who do not use labor of hired individuals or if the number of individuals who are in employment relations with them is not limited, also if amount of their income does not exceed 5.000.000 UAH (Sub-paragraph 3 Paragraph 291.4 Article 291 of the TCU)
Herewith, conditions under which individuals-entrepreneurs cannot be the single tax payers of Group I – III specified in Paragraph 291.5 Article 291 of the TCU.
| Read more: Public reference resource (ZIR) – http://zir.tax.gov.ua/main/bz/view/?src=ques (category 107. “Single tax for individuals-entrepreneurs (simplified taxation system)”, subcategory - 107.01 “Group I – III”). |
Question №3:
What electronic ID form should be used by the income tax payers for submitting the Corporate income tax declaration for the reporting (tax) year 2019 (including clarifying declaration)?
Answer:
Corporate income tax payers are recommended to submit the Corporate income tax declaration for the reporting (tax) year 2019 in the updated form (in edition of the Order of the Ministry of Finance of Ukraine as of 28.04.2017 № 467) with changes made by the Order of the Ministry of Finance of Ukraine as of 15.11.2019 № 481.
Official web-portal of the STS in section “Electronic reporting / Electronic reporting for taxpayers / Information and analytical support / Register of forms of electronic documents” by the link: https://tax.gov.ua/elektronna-zvitnist/platnikam-podatkiv-pro/informatsiyno-zaalitichne-analitichne / reestr-elektronnih-form-po / contains the electronic forms of Declaration (including the clarifying one):
Declaration in the updated ID form J0100118;
Declaration in edition of the Order of the Ministry of Finance of Ukraine as of 28.04.2017 № 467 with changes made by the Order of the Ministry of Finance of Ukraine as of 19.10.2018 № 842, adoption of which will also be provided by 01.04.2020 – ID form J0100117.
| Read more: Public reference resource (ZIR) – http://zir.tax.gov.ua/main/bz/view/?src=ques (category 102. “Corporate income tax”, subcategory - 102.20 “Reporting”). |
Question №4:
Where can be found the available information about the schedule of work, location of service points (separate registration points) for users of the Qualified electronic trust services provider of Accredited Key Certification Center of the STS and list of documents required for obtaining electronic trust services?
Answer:
Detailed information about the schedule of work, location of service points (separate registration points) for users of the Qualified electronic trust services provider of Accredited Key Certification Center of the STS can be obtained from official information resource of www.acskidd.gov.ua under the heading: “Main / Contacts / Service Points” or “Main / Electronic Confidential Services / Service Points”.
List of documents required for obtaining electronic trust services is available in section “Obtaining Electronic Trust Services” of the official information resource of the Qualified electronic trust services provider of Accredited Key Certification Center of the STS (Main / “Receiving Electronic Trust Services”) in the section “Preparation of documents and registration”.
| Read more: Public reference resource (ZIR) – http://zir.tax.gov.ua/main/bz/view/?src=ques (category 301. “Electronic Trust Services”, subcategory - 301.01 “General information”). |
Question №5:
How and within what time limits the tax authorities provide individual tax consultations?
Answer:
Individual tax consultation is provided either orally or in writing form by the taxpayer’s decision.
Individual tax consultation is provided in writing form must be registered in the unified database of individual tax consultations and posted on the official website of the central executive body implementing the state tax policy, without indication of the taxpayer’s name (surname, first name, patronymic), the only state register code of enterprises and organizations of Ukraine (registration card number) and tax address.
The unified database of individual tax consultations is posted on the official web portal of the State Tax Service by the following link: Main / E-mail / Registries / Unified register of individual tax consultations.
At the taxpayer’s request, the controlling authorities provide free of charge individual tax consultations on the practical application of certain rules of the tax and other legislation, the control of which is vested to the controlling authorities within 25 calendar days after the day of receiving such request by that controlling authority.
The taxpayer’s request for individual tax consultation in writing form must include:
- title of the legal entity or surname, name, patronymic of the individual, tax address, contact number and email (if available);
- the only state register code of enterprises and organizations of Ukraine (for legal entities) or registration card number for individual or the passport number and series (for individuals who due to their religious beliefs, refuse to accept the registration number of the taxpayer’s account card and have officially notified the relevant controlling authority about this and have a special mark in passport);
- indication of the practical need for tax consultation;
- taxpayer’s signature;
- date of the request’s signature.
Tax consultation is not provided to the taxpayer who does not meet the specified requirements but the taxpayer will receive an answer in accordance with the procedure and terms stipulated by the Law of Ukraine “On Citizens’ Appeals”.
Authorized individual of the central executive body implementing the state tax policy may decide to extend the consideration period of request for individual tax consultation for more than 25 days, but not more than 10 calendar days and notify the taxpayer in writing form before the expiration of period specified in the first paragraph of Paragraph 52.1 Article 52 of the Tax Code of Ukraine.
| Read more: Public reference resource (ZIR) – http://zir.tax.gov.ua/main/bz/view/?src=ques (category 129. “Taxpayer's rights and obligations”, subcategory - 129.05 “Correspondence with the taxpayer”). |
Reminder! It is possible to obtain information and reference services in shortest terms in the following ways:
- using the public information and reference resource zir.tax.gov.ua (mobile application “ZIR STS” is available to download for free on mobile devices using the online stores: AppStore and GooglePlay);
- contacting the STS Contact Center by number: 0-800-501-007 (free of charge from landlines) from 8AM to PM (except Saturday and Sunday) or by the email: idd@tax.gov.ua (without using a qualified electronic signature).