Approved the procedure of transfer of taxpayers to corporate profit be...
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The Main Office of the State Fiscal Service in Odesa Oblast
Approved the procedure of transfer of taxpayers to corporate profit before filing a simplified tax return
21.08.2017
Approved the procedure of transfer of taxpayers to corporate profit before filing a simplified tax return
The procedure for transferring taxpayers to corporate profit before filing a simplified tax return for such a tax is approved by the CMU resolution of August 9, 2017, No. 592.
In addition, the form of a simplified tax return on corporate profit tax has been approved in case of application of the zero rate of the specified tax.
Recall that from January 1, 2017 until December 31, 2021, the zero rate of this tax is applied by payers, in which, in particular, the annual income does not exceed UAH 3 million and the amount of salary accrued for each month of the reporting period for each employee who is located With the tax payer in labor relations, is not less than 2 minimum wages and which meet one of the following criteria:
A) formed after January 1, 2017;
B) those in which, during the 3 successive previous years (or during all preceding periods, if less than three years have elapsed since the moment of their education), the annual amount of income is declared in an amount not exceeding UAH 3 million and in which the average number of employees during this period The period was 5 - 20 people;
C) registered by the payers of the single tax until January 1, 2017 and in which, during the last calendar year, the volume of proceeds from the sale of products (goods, works, services) amounted to 3 million hryvnias and the average number of employees was 5 - 50 people.
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