Chernivtsi: Features of campaign of declaring – 2017
Chernivtsi LIGHTS reminds us that with 01.01.2017 begins the campaign to declare income received by individuals – tax payers in 2016. First of all, it should be noted that the reports received in 2016 the income of the natural person must exercise in the new form of the tax Declaration of property status and income (hereinafter – the Declaration), approved by order of the Ministry of Finance of Ukraine from 15.09.2016 No. 821 "About modification of the order of the Ministry of Finance of Ukraine dated October 02, 2015 ¹859", registered in Ministry of justice of Ukraine 11.10.2016 No. 1349/29479 (hereinafter – the order ¹ 821). In connection with the introduction of tax rates on income of physical persons (further – NDFL) in the amount of 18% and the abolition of sub-paragraph "a" of paragraph 176.1 article 176 of the Tax code of Ukraine from 02.12.2010 ¹2755-VI with amendments (hereinafter – TCU), taxpayers who received income from two or more tax agents in the amount of a certain p. p."e" p. 176.1 of article 176 of the tax code, according to the results of 2016 there is no obligation to submit Declaration. Physical persons – entrepreneurs, except persons who chose the simplified taxation system, from 01.01.2016 advance payments of personal income tax is calculated and paid in accordance with the actual data shown in the Ledger of income and expenses of each calendar quarter by the 20th of the month following each calendar quarter, until 20 April, 20 July and 20 October. With the advance payment for the fourth calendar quarter is not calculated and not paid (p. p. 177.5.1 p. 177.5 article 177 of the tax code of Ukraine). Given these changes in the reporting (tax) year advance payments on personal income tax the taxpayer are formed in the integrated card of the payer (hereinafter – IPC) as an overpayment and calculation of tax obligations are carried out according to the Declaration for the corresponding accounting (tax) period. The taxpayer determines the amount of personal income tax payable to the budget upon results of the reporting (tax) year in the line 1.1 application F2 "Calculation of tax liabilities on tax income and military tax on income earned self-employed person" to the Declaration, which is transferred to column 6 line 10.7 of the Declaration. Information and the taxpayer in rows 1.2 – 1.4 of Annex F2 in the Declaration specifies the amount of the paid advance payments on personal income tax; the balance of personal income tax payable or refundable subject to the paid advance payments, while such indicators in IKP of the taxpayer are not recognized. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
