Ministry of Revenues informs
A company does not make advance payments, if according to last year's results it did not receive a profit. However, if the income of the company for the past year is over 10 mln UAH and in this year’s I quarter it received a profit, you must file an income tax return.
This return is filed with the territorial body of the Ministry of Revenues at the place of registration for the first half-year, three quarters and for the year.
The form of the declaration is approved by Order of the Ministry of Finance of Ukraine of 28.09.2011 № 1213 «On approval of tax return form for income tax.»
The relevant provision is set out par. 8 p.57.1 Article 57 of the Tax Code of Ukraine of 2 December 2010 № 2755-VI, as amended.
