In Ukraine, enterprises that use radio frequency spectrum (radio frequency resource) must submit monthly rent tax declaration with rent calculation for use of radio frequency resource to it. Reporting period is a calendar month, and reporting must be submitted within 20 calendar days after its end.
Declaration (calculation) can be of three types:
- reporting – submitted for the first time in a month;
- reporting new – if error is corrected before deadline for its submission;
- clarifying – if error is corrected after deadline for its submission to clarify indicators of previous reporting periods.
Declaration has to indicate:
- payer's data (name, code according to the Only State Register Code of Enterprises and Organizations of Ukraine, tax and e-mail addresses, telephone);
- controlling authority to which declaration is submitted;
- reporting period;
- amount of the rent tax liabilities;
- number of annexes (calculations) submitted to it and additional explanations (if necessary).
Amount of rent is calculated separately for each document of a permissive essence for the use of radio frequencies (license, permit, certificate from register of assignments) separately for each region specified in such document. Document number, issuance date, validity period, number of usage days in a month, region, communication type and radio frequency width are indicated.
Calculation formula is simple:
radio frequency bandwidth × rent rate × coefficient = tax liability.
All rent amounts for individual documents are added together – this is total amount of rent tax liabilities for the reporting period. All amounts are indicated in UAH with two decimal places.
If the payer independently identifies errors in calculating rent tax liabilities in the previous reporting, clarifying calculation is compiled. If amount of rent increases clarifying tax obligations, financial sanctions are accrued:
- 3% of the underpayment amount – compiling clarifying report,
- 5% of the underpayment amount – preparing reporting or new reporting.
(for a period of the martial law, taxpayers are exempted from the above specified financial sanctions).
The main thing is to submit reports on time and carefully fill out the calculation to avoid fines.