The specialized state tax inspection on work with large payers of taxes in Nikolaev reminds that according to item 22.13 of Art. 22 of the Law of Ukraine "About the taxation of profit of the enterprises" (further the Law) submission of the tax declaration on a profit tax of the enterprises in eleven months 2008 is carried out in the terms established by the legislation for the monthly tax period, i.e. not later on December 22, 2008, and a deadline of payment of a tax - on December 30, 2008.
The reporting under a profit tax in 11 months 2008 have to provide also and other categories of taxpayers, in particular:
- permanent missions of nonresidents (subitem 2.1.4 of the Law);
- branches, offices and other separate divisions, including paying the consolidated tax (subitem 2.1.3 of the Law);
- participants of contracts on joint activity (software 7.7.3 and 7.7.4 Laws);
- non-profitable establishments and organizations (subitem 7.11.9 of the Law).
The declaration on a profit tax by results of eleven months of the current year has to be formed by the rules established for the full tax period, taking into account a gain (decrease) of material stocks in eleven months and the sums of the depreciation charges added for three quarters of the current year, and two thirds of depreciation charges of the fourth quarter. The declaration is submitted in the simplified form without appendices in hryvnias, without kopeks with rounding by generally established rules.
Besides, we remind:
On December 15 - a deadline for payment of cost of the trade patent for implementation of trade activity, service for January, and also costs of the trade patent for implementation of operations on trade in currency values or activity in the gaming sphere in 1 quarter 2009;
On December 15 - a deadline for filing of application for transition to the simplified system of the taxation.
SGNI on work with large payers of taxes in Nikolaev