Coming into force 01.04.2015, the executive order on tax return specifies the way of submitting the data on individual income calculated (paid) and income tax charged (form 1ДФ), as well as describes the procedure for completing and submitting tax returns by tax agents.
The HO in Holosiiv district in Kyiv informs that the Ministry of Finance of Ukraine adopted the revised income tax form to include the data about income calculated (paid) to individuals and tax amounts withheld (form 1ДФ), accordingly, and the guide to completing and submitting tax returns by tax agents.
Tax calculation provision consists of two parts:
- chapter І, tax agents should enter the data, as before, the income amounts accrued (paid), including taxable and non-taxable income, and individual income calculated (recalculated);
- chapter II, tax agents report total income including interest income, the income received as awards (prizes) via a prize draw, and total tax. In addition, as to chapter II, tax agents should enter the military tax data into form 1ДФ (total income accrued and paid, total military tax deducted). It is not required to enter personal data of a taxpayer, whose income has been calculated, etc.
Significantly, tax agents should submit the updated form completed with tax calculations for the 1st quarter of 2015.
The form 1DF is to be filed separately, for each quarter, within 40 calendar days after the last calendar day of the accounting quarter. The deadline for tax payments for the first quarter of 2015 is May 12, 2015.
