Taxpayers must submit joint reports on personal income tax and single contribution to compulsory state social insurance (hereinafter – the Calculation) quarterly within 40 calendar days following the last calendar day of reporting quarter starting from the 1st of April 2021. Form and Procedure for filling in are approved by Order of the Ministry of Finance of Ukraine as of 13.01.2015 № 4 “On approval of form of tax calculation of income accrued (paid) in favor of taxpayers – individuals and amount of tax withheld from them, as well as amount of accrued single contribution and Procedure for filling in and submitting by tax agents the Tax calculation of amounts of income accrued (paid) in favor of taxpayers – individuals and amounts of tax withheld from them, as well as amounts of accrued single contribution” registered at the Ministry of Justice of Ukraine on 30.01.2015 №111 / 26556 (as amended by Order of the Ministry of Finance of Ukraine as of 15.12.2020 № 773).
Please note that the Calculation includes 6 annexes, which are an integral part of it, and are submitted to the supervisory authority as a part of such Calculation.
Filling in indicators in the Calculation and annexes is carried out by breakdown by month of the reporting quarter.
All details of the Calculation and annexes are mandatory.
The last day for submitting the Calculation for the 1st quarter of 2021 for taxpayers is 11th of May 2021.