On face how to fill in a new form of income Declaration
Main Department of DFS in Vinnitsa region once again recalls that citizens who received income not from tax agents or foreign income, etc; person who carried out an independent professional activity and entrepreneurs - obselescence are required to report the results of its operations and/or on revenues received in 2015 by submitting a Declaration of property status and income. Required to report under the new form of a Declaration approved by order of the Ministry of Finance on 02.10.2015, No. 859, which is effective from 01 January of the current year. With regard to the accuracy of reporting, useful instruction on its filling, which is also spelled out in the above order. Therefore, filling out the new Declaration form be sure to include in line 8 of section And category of payer, who submits reports, namely: a citizen; a person who carries out independent professional activity or entrepreneur (except persons who chose the simplified system of taxation). In addition, in the case of income not subject to taxation by the tax to incomes of physical persons in accordance with article 165 of the tax code, the income information and total annual income must be specified in declarative statements. For example, the physical person – the businessman was in the first half on a simplified tax system and received income in the amount of 100 thousand UAH., in the second half - a common tax system and received income in the amount of 10.0 thousand UAH., of these, the net taxable income – 5 thousand UAH., other income did not work. When completing section II of a new form of the Declaration the amount of income on the simplified system of taxation – 100 thousand UAH. is indicated in column 3 lines 11 and 11.1 "income not taxable". The amount of taxable income received and the total tax system — 5.0 thousand UAH. is indicated in column 3 of line 10.7 "income received by an individual - entrepreneur from business activities except persons who chose the simplified system of taxation". Column 3 line 12 enter the total amount of income received - 105,0 thousand UAH. Recall also that there are four applications, which are annexed to this Declaration and providing for a special calculation of taxable income when you receive income from two or more tax agents for operations with the investment assets, while receiving foreign income and self-employed persons. Information on income, information in respect of withheld (paid) tax/levy and specified tax liabilities on transactions with immovable/movable property, inheritance (gift) and the provision of property leasing, lease (sublease), residential rentals (rent) be reflected in the new Declaration form, and not in individual applications. However, information regarding immovable and/or movable property available for rent (sublease), are specified in sections 7 and 8 of the new form of the Declaration. In addition, the categories of immovable/movable property it is now necessary to specify the names of objects, and the number corresponding to the category of the object. If the payer wishes to enjoy the right to a tax credit, the amount of tax which should reduce tax liabilities in connection with the exercise of such right, shall be calculated only in section III of the new form of the Declaration without completing the application, as it was before. You do not need to specify the details of documents confirming the costs incurred, and indicate only the categories of costs incurred and the total amount of actually carried out expenses during the reporting tax year (line 13 and 14). Emphasize that the rule PP. 166.3.4 CLE on the right to tax relief on the costs incurred to offset the cost of paid services in treatment, in accordance with section XIX G. 1 of the final provisions of TCU, comes into force from 1 January of the year following the year in which will come into force a law on compulsory state medical insurance. Such a law has not been adopted and, consequently, payers reimburse the cost of paid services in treatment can not. Respectively by the year 2015 expense category for the number "4" is not filled by the taxpayers. It should also be noted that from 01.01.2016 the taxpayers are entitled to a refund of the tax to incomes of physical persons under negative difference on the results of the recalculation of tax in accordance with subparagraph "e" p. 176.1 CLE. Appendix F1 to a new form of the Declaration is supplemented by a line that reflects the amount of tax to be refunded from the budget according to the results of such recalculation. In Annex F2 to the new form of the Declaration is the calculation of the tax obligations under the tax to incomes of physical persons and the military tax from the incomes received from operations with investment assets. In line 4.1 of Annex F2 is reflected by a positive value total financial result of operations with investment assets (investment income) from which is calculated the tax to incomes of physical persons and military duty. The amount of pit payable to the budget independently according to the results of Declaration, is reflected in lines 5.2 and 5, and the amount of the military collecting in rows 6.2 and 6 of the Annex to the Declaration F2. In case of receipt during the reporting tax year income from sources outside of Ukraine there is a charge for completing the application FZ in a new form of Declaration. In column 8 of Annex F3 reflects the amount of the tax to incomes of physical persons, charged at the rates specified in paragraph 167.1 of the tax code, without regard to the amount of tax paid abroad credited in Ukraine. Reducing the annual tax liability for the amount of taxes paid abroad, is the Declaration by reflecting this amount in line 22 the new form of the Declaration. The amount of the military tax payable to the budget independently according to the results of Declaration, is reflected in column 9 of Annex F3. The calculation of taxable income from entrepreneurial activities and carry out independent professional activity is carried out separately for income in Appendix F4 to the new form of the Declaration. Section I AND II of Annex F4 to a new form of the Declaration is filled in by physical persons - entrepreneurs, except persons who chose the simplified taxation system, the results of the reporting tax year and the entrepreneurs who registered during the year in accordance with the law or switched from the simplified taxation system on the common system of taxation. It should be noted that physical persons - entrepreneurs under the submission of annual tax returns along with the income from entrepreneurial activity must indicate (subject to availability) other income from sources of their origin in Ukraine and foreign income. Section III and IV of the Annex to F4 of the new Declaration forms filled in by persons engaged in independent professional activity. In Appendix F4 provides for the determination of the tax liabilities for tax on income of individuals and of military training. If the results of the final calculation of personal income tax by results of the reporting tax year a natural person - entrepreneur has overpaid taxes (a negative value), such tax amount is included in line 5.2 of the Annex F4 and line 21 of a new form of Declaration. Additionally, recall that to submit the Declaration on property status and income by year 2015 in tax inspection in a residence (residence permit) are citizens and persons who carry out independent professional activity until may 1, 2016 (last day of submission is may 3, 2016). For entrepreneurs who last year worked on the common system of taxation, the deadline for filing is February 9 this year. To submit a Declaration may be made in person or a duly authorized person; by mail with acknowledgment of receipt and a description of the investment (no later than 5 days before the end of the deadline of Declaration submission) or electronic communication in electronic form in compliance with the conditions concerning the registration of electronic signature of accountable persons in the order established by legislation, but no later than the end of the last hour of the day in which expires the deadline. Further information regarding completion and submission of the Declaration is available in the service Centers of taxpayers in tax inspections the field or use the banner "Declare a new" on the website of the SFS of Ukraine e-mail:http://sfs.gov.ua/deklaruvannya-dohodiv-gromadyan-2016/. GU DFS in Vinnitsa region This was reported in the Vinnytsia regional state administration.Ïåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
