Who can apply with such statements?
Quarterly VAT reporting period can be used only by the payers of income tax, applying a zero rate or entrepreneurs who are in the simplified tax system, the experts of the Main Directorate of Minrevenue in Volyn region inform.
Thus, taxpayers who under subparagraph «b» of paragraph 154.6 of Article 154 of the Tax Code are eligible for the zero rate of income tax for the period from April 1, 2011 to January 1, 2016, and taxpayers who pay single tax can choose quarterly tax period by January 20.
