All young economists "fills in the declaration of income tax
From the II quarter gifts for mom of 2011 (the effective date of section III CLE) has changed not only the rate of taxation on profits from 25% to 23% (from 01.01.2012 the rate is 21%), but the principle of determination of income / expenses for imposing this tax. Accordingly, there have been changes in the form of reporting. Our reasoning for completing the annual declaration of income - later in this chapter. Which form to file a report in 2011
Of tax return income tax (hereinafter - the right of return), which was first filed by taxpayers II quarter of 2011 was approved by the STA from 28.02.2011 114. Law number 3609 made many changes to the Tax Code, including amendments relating to the taxation of income. Accordingly, gifts for mom there have been changes in the form of reporting. A new form of declaration of income approved gifts for mom by the Ministry of Finance from 28.09.2011, 1213. As before, the only approved declaration form, no order as to fill it back there. So look much different form, and give our concerns and vision for completing and submitting a new declaration of income. As to the question, for what period should submit a new form of declaration of supervisory authorities have no official explanation. So this is a rhetorical question 1. In this section, we discuss how to complete an annual declaration of income for 2011 and reflect changes related to the new reporting form that taxpayers will be served during 2012.
Form a new declaration of income approved the Finance Ministry, despite gifts for mom the fact that TCU is written: "The form of the tax return by the central state tax authority in consultation with the Ministry of Finance of Ukraine" (Section 46.5 CLE). Why? Perhaps this is due to the reorganization of the tax authorities, but most of all, the new Regulation on the Ministry of Finance, approved by the Decree of the President of Ukraine gifts for mom from 08.04.2011, 446, and to bring the legal acts in line with the GCC. Since the declaration has been published ("Official Gazette of Ukraine , 87/2011, 18.11.2011), the then under 46.6 CLE new forms of declarations (calculations) take effect "... for the reporting of the tax period following the the tax period in which they occurred publication ... ". That is the first quarter of 2012 will force a new form of declaration. But whether to use a new form of the declaration for the I quarter of 2012 or the declaration for the last reporting period of 2011? Analyzing a new form of declaration, we conclude that her hat was gone accounting period concerned exclusively of 2011, is likely to file a declaration in the form approved by the Order 1213, it will be necessary for the first reporting period - I quarter gifts for mom of 2012 - no later than May 9, 2012. Time to study a lot more. The argument that the first reporting period for the new form will I quarter of 2012, we can use the fact that in paragraph 4 of the Order 1213 provides:
4.1. In three months from the date of state registration of the order of the Ministry of Justice of Ukraine to ensure the development of control algorithms for receiving and automatic processing gifts for mom of the tax return.
4.2. Finalise the software from receiving and processing tax reporting taxpayers of tax return data in the manner and time specified for information systems. "
That is why the editors believe that to account gifts for mom for 2011 follows the old form of Order 114. Then give an example of filling in the declaration of income for 2011, guided by the Order 114. But at the end of the chapter we consider the features of the new declaration of income that must be present for the I quarter of 2012. Hat Declaration
In fact, everything is filled in the hat belongs to the mandatory details, which must include the tax return. To fill the required details should be approached carefully, because when you receive a tax return gifts for mom is authorized officials of the same DPS checks the availability and reliability gifts for mom of filling all the required gifts for mom details, paragraphs 48.3 and 48.4 CLE. The very declaration filled in UAH, no cents. It can be seen from column 3 caps in the very declaration of income.
- Registration number of the taxpayer's registration card or passport series and number (for individuals gifts for mom who, because of their religious convictions refuse to accept the registration number of taxpayer's registration card and told it to the appropriate authority of DPS and have a check mark in the passport);
Already since 2011 accountant board book - TCU. The section is responsible for the taxation of income - is part III Income Taxes." In recognition of income for the Code, the rule - charge method (Section 137.4 CLE). That revenue recognition is carried out on the basis of primary documents in accordance with Section 135.2 CLE. Requirements for primary requisites
From the II quarter gifts for mom of 2011 (the effective date of section III CLE) has changed not only the rate of taxation on profits from 25% to 23% (from 01.01.2012 the rate is 21%), but the principle of determination of income / expenses for imposing this tax. Accordingly, there have been changes in the form of reporting. Our reasoning for completing the annual declaration of income - later in this chapter. Which form to file a report in 2011
Of tax return income tax (hereinafter - the right of return), which was first filed by taxpayers II quarter of 2011 was approved by the STA from 28.02.2011 114. Law number 3609 made many changes to the Tax Code, including amendments relating to the taxation of income. Accordingly, gifts for mom there have been changes in the form of reporting. A new form of declaration of income approved gifts for mom by the Ministry of Finance from 28.09.2011, 1213. As before, the only approved declaration form, no order as to fill it back there. So look much different form, and give our concerns and vision for completing and submitting a new declaration of income. As to the question, for what period should submit a new form of declaration of supervisory authorities have no official explanation. So this is a rhetorical question 1. In this section, we discuss how to complete an annual declaration of income for 2011 and reflect changes related to the new reporting form that taxpayers will be served during 2012.
Form a new declaration of income approved the Finance Ministry, despite gifts for mom the fact that TCU is written: "The form of the tax return by the central state tax authority in consultation with the Ministry of Finance of Ukraine" (Section 46.5 CLE). Why? Perhaps this is due to the reorganization of the tax authorities, but most of all, the new Regulation on the Ministry of Finance, approved by the Decree of the President of Ukraine gifts for mom from 08.04.2011, 446, and to bring the legal acts in line with the GCC. Since the declaration has been published ("Official Gazette of Ukraine , 87/2011, 18.11.2011), the then under 46.6 CLE new forms of declarations (calculations) take effect "... for the reporting of the tax period following the the tax period in which they occurred publication ... ". That is the first quarter of 2012 will force a new form of declaration. But whether to use a new form of the declaration for the I quarter of 2012 or the declaration for the last reporting period of 2011? Analyzing a new form of declaration, we conclude that her hat was gone accounting period concerned exclusively of 2011, is likely to file a declaration in the form approved by the Order 1213, it will be necessary for the first reporting period - I quarter gifts for mom of 2012 - no later than May 9, 2012. Time to study a lot more. The argument that the first reporting period for the new form will I quarter of 2012, we can use the fact that in paragraph 4 of the Order 1213 provides:
4.1. In three months from the date of state registration of the order of the Ministry of Justice of Ukraine to ensure the development of control algorithms for receiving and automatic processing gifts for mom of the tax return.
4.2. Finalise the software from receiving and processing tax reporting taxpayers of tax return data in the manner and time specified for information systems. "
That is why the editors believe that to account gifts for mom for 2011 follows the old form of Order 114. Then give an example of filling in the declaration of income for 2011, guided by the Order 114. But at the end of the chapter we consider the features of the new declaration of income that must be present for the I quarter of 2012. Hat Declaration
In fact, everything is filled in the hat belongs to the mandatory details, which must include the tax return. To fill the required details should be approached carefully, because when you receive a tax return gifts for mom is authorized officials of the same DPS checks the availability and reliability gifts for mom of filling all the required gifts for mom details, paragraphs 48.3 and 48.4 CLE. The very declaration filled in UAH, no cents. It can be seen from column 3 caps in the very declaration of income.
- Registration number of the taxpayer's registration card or passport series and number (for individuals gifts for mom who, because of their religious convictions refuse to accept the registration number of taxpayer's registration card and told it to the appropriate authority of DPS and have a check mark in the passport);
Already since 2011 accountant board book - TCU. The section is responsible for the taxation of income - is part III Income Taxes." In recognition of income for the Code, the rule - charge method (Section 137.4 CLE). That revenue recognition is carried out on the basis of primary documents in accordance with Section 135.2 CLE. Requirements for primary requisites
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