Large payers will pay the profit tax at their locations through new accounts in treasury, Head of State Fiscal Service said in his Facebook.
“SFS is finalizing testing on opening the budget accounts for accrual and allocation of profit tax at the location of the large payer, applying the mark “99”(the mark of a large payer, which is provided by the Treasury)”, - he wrote.
The innovation will affect companies, whose actual location and place of tax registration do not coincide.
“The accounts will be open for nearly one thousand companies. This will allow to solve the issue of the accrual to regional budgets of 10% of the profit tax, paid by large payers and allocate proceeds from this tax for the first quarter”, the SFS source explained to ET.
It should be reminded that this year the State Fiscal Service switched to the quarterly tax payment.
According to Nasyrov, the refund of overpaid financial liabilities on profit tax will be given by treasury at place of accrual of funds to budgets on the basis of the SFS ruling, where the large payer is registered.
As it is known, from January 1, 2016, the large Ukrainian companies were transferred to the large payer service center.
