The order of presentation of financial statements

Changes to the Resolution of Cabinet of Ministers of 28.02.2000, № 419 "On approval of the financial reporting," according to which the payer of income tax is served in the SOT (in the terms provided for the declaration of corporate income tax): - quarterly financial statements (except for businesses that, in accordance with the Commercial Code of Ukraine considered small) - the annual financial statements. At the same time, corporate entities, for the period from 04/01/1911 till 01.01 .16 years, the rates of income tax 0%, submit the relevant authorities annual financial reporting requirements for small businesses. In addition, it was noted that the quarterly financial statements (other than consolidated and Consolidated) shall be submitted by enterprises to statistical agencies, not later than 25 th of the month occurring in the quarter and annual - not later than February 9 (was 20 February) following the reporting year. CMU on 20.04.1911, № 433 came into force on 22.04.1911, the (Uriadovyi Kurier "from 22/04/1911, the number 74)