Tax explained how to file a calculation of net income

STA letter dated 21.04.2011 № 11321/7/15-0317 was explained as a state unitary enterprises and their associations to prepare and submit Calculation of net profit (income) payable to the state budget for the first quarter of 2011 , according to STA in Sevastopol. Thus, the main tax authority offers taxpayers obligations for the I quarter of 2011 to calculate the shape of the Calculation of net profit (income) payable to the State budget by results of a quarterly financial and economic activity in 2010, approved by Order of State Tax Administration on 21.05.2009 № 259. In this case, Section 1 title of these calculations the figures "2010" should read "2011" and in paragraph 7 of this part of the calculation put a note on the form of tax payer: State unitary enterprises and their associations, state unitary enterprises, which are the subjects of natural monopolies and businesses, net income which this year amounts to more than 50000 thousand UAH. municipal unitary enterprises and their associations. Also line 06 (standard deduction) Calculation of a taxpayer needs to be filled, taking into account paragraph 1 of the Cabinet of Ministers of 23.02.2011, № 138, according to which: - State-owned enterprises, which are the subjects of natural monopolies and state enterprises, planned the estimated amount of net income which more than 50 million USD. shall pay "gosdividendy" of 30% - Other state unitary enterprises - 15%. STA recalled that the last day of submission of these calculations for the first quarter of 2011 falls on May 10, 2011, and the last date of payment of the deposit - May 20, 2011.