Persons who, according to the Tax Code of Ukraine (hereinafter – the Code), have status of tax agents and payers of single contribution are obliged to submit 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 (by month of the reporting quarter) (hereinafter – the Calculation) within the deadlines set by this Code for the tax quarter to controlling body at the main registration place.
Herewith, if legal entity’s separate subdivision is not authorized to accrue, withhold and pay (transfer) tax to the budget, the specified calculation for such subdivision must be submitted by a legal entity to the controlling body at the main registration place (Sub-paragraph “b” Paragraph 176.2 Article 17 of the Code).
Tax agents (starting from 01.04.2021) for the first time submit tax calculation of the amount of income accrued (paid) in favor of taxpayers – individuals and amount of tax withheld from them, as well as amount of accrued single contribution in new forms approved by the Ministry of Finance of Ukraine as of 13.01. 2015 №4 (with amendments made by Order of the Ministry of Finance of Ukraine as of 15.12.2020 № 773) (hereinafter – the Calculation).
Among other changes, there is a newly introduced requisite “Codifier of administrative-territorial units and territories of territorial communities” (hereinafter – the Codifier).
Please note that filling in the specified requisite the one should be guided by Order of the Ministry of Community and Territories of Ukraine s of 26.11.2020 № 290 (with amendments made by Order of the Ministry for Communities and Territories Development of Ukraine as of 12.01.2021 № 3) (hereinafter – Order № 290), which approved the “Codifier of administrative-territorial units and territories of territorial communities”.
According to the Procedure for filling in and submission by tax agents of 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 approved by the Ministry of Finance of Ukraine as of 13.01.2015 №4 (with amendments made by Order of the Ministry of Finance of Ukraine as of 15.12.2020 № 773), the specified requisite must be filled in line 032 of the Calculation, where the Codifier code at the location of payer or his / her separate subdivision is indicated, if the Calculation is submitted by the tax agent for his / her separate subdivision.
At the same time, filling in the Codifier code is also provided in Annex 4DF to the Calculation “Information on the amounts of accrued income, withheld and paid personal income tax and military levy” (hereinafter – Annex 4DF), namely in line 032.
As follows, if a legal entity acts as a tax agent for a separate unit that is not authorized to pay tax, such legal entity must be undergoing registration as a taxpayer at the non-main registration place and fills in a separate Calculation for such unit with the Codifier code corresponding to the location of such unit.
For the payers’ convenience, when posting this information, please refer to Order № 290 and the Codifier.