Income tax declaration: for 2018 on a new form

At the end of last year, the income tax declaration was finally adapted for the changes made as part of the tax reform - 2018. Now there is information that all tax payers must report in an updated form for the reporting period in 2018.

Changes in the form of a “profitable” declaration were made by the Order of the Ministry of Finance “On Approving Amendments to the Form of the Tax Declaration on the Profit Tax of Enterprises” dated 10.19.2018 No. 842. This order came into force on 14.12.2018 (on that day was published in the Official Gazette of Ukraine, 2018, No. 96). Accordingly, in accordance with clause 46.6 of the GCC, the “quarterliness” must submit the declaration in an updated form, starting with reporting for the first quarter of 2019, and the same year - for the year 2019.
But in our country, as is known, it has been established in some cases to retreat from the requirements of the law. Therefore, the SFSU (in the letter dated 04.01.2019 No. 357/7 / 99-99-15-02-01-17) and the Office of the major tax payers of the SFSU recommend “giving up” in a new way starting with the reporting for 2018. In principle, there is a certain logic - the declaration was “sharpened” for changes in the reporting year 2018.
https://officevp.sfs.gov.ua/media-ark/news-ark/363135.html.
But the emergence of a new form you need to wait. The good time is still there.
Recall: the deadline for filing the declaration for 2018 - both for "annual" and for "quarterly" payers - will expire on Friday, March 1, 2019 (paragraphs 49.18.3 and 49.18.6 of the TCU).
What is the essence of the changes, the tax authorities described in some detail in the above letter. In particular:
- the requisite “Code for ADDROU” of the declaration and its annexes has been replaced by “Submarine number or seria (for visibility) and passport number”;
- in field 9 "caps" of the declaration for single tax payers there is a mark of its own. Recall that they have to file a “lucrative” declaration in case of payment of incomes with a source of origin from Ukraine in favor of non-residents;
- in line 16.3 of the appendix of the RFP, the text is “corrected”, as a result of which, no doubt, it is necessary to take into account unrecorded advances for the past year (and not a period that previously could lead the true “quarterly” tax payers);
A new line 16.5 has also appeared, which allows to reduce the income tax by the amount of excise tax paid on heavy distillates (gas oil), which are classified in commodity subcategories 2710 19 43 00, 2710 19 46 00, 2710 19 47 10 according to UKT FEA and are used by the payer on diesel locomotives and dump trucks with a lifting capacity of over 75 tons (according to clause 15 subdivision. 4 section. XX of the TCU).
- set out in the new edition of Appendix PI. This is not surprising: the lines “dedicated to” new differences appeared in it, and the lines of differences were corrected, which were changed in the course of tax reform - 2018.