How to fill out the paperwork
Minrevenue in Donetsk region reminds that payers of income tax who paid advance payments in 2013 in accordance with Clause 57.1 Article 57 of the Tax Code, have the right to determine the tax liability of the tax on the basis of 2013 to reduce the amount of tax charged. In particular, and in accrued advance payments of income tax in accordance with paragraph 57.1 of Article 57 of Chapter 4, Section II and the second paragraph of paragraph 2 of subsection 4 of section XX CLE declared in line 13.7 Table 1 of the Annex ZP to line 13 of tax return on income tax of a company.
When filling line 13.7 Table 1 Appendix ZP taxpayers should consider the up-front fees accrued during 2013 - namely, from January to December 2013 (integrated tax advice regarding the features of filing of income tax return and tax in 2013, approved by STS of Ukraine from 21.12.2012 № 1171, response to question # 11).
