In Vinnytsia told how to report and pay for radio in 2015.

Department DFS in Vinnitsa region notes entities that have the right to use the radio frequency resource of Ukraine within the selected area civil frequency bands under the appropriate licenses and permits of changesin order filing and payment of tax liabilities, which are introduced from 1 January 2015 in accordance with the Law of Ukraine on December 28, 2014 number 71 " On Amendments to the Tax Code of Ukraine and laws of Ukraine on tax reform & quot ;. As a result of tax reform now joined the payment of rent playou, for which Article 257 of the Tax Code provides quarterly period for filing tax returns in accordance with extras taxable items. So, in 2015, users of the radio frequency resource of Ukraine moved from monthly to quarterly reporting period. (Deadline for submission of quarterly reports - 40 days, whichever isNumber of the last calendar day of the reporting (tax) quarter). Another innovation is the introduction to this category of taxpayers paying monthly advance payments within 30 day of each month (February - up to 28 or 29 numbers). The amount of such advance payments consist of one-third of the amount of tax liability on royalties, definedher tax return for the previous tax (reporting) period. Further, advances paid will be taken into account when determining the tax liability in the tax return for the relevant tax (reporting) period. So, given the current legislation are, in the first quarter of 2015 to rent for taxpayers UserReference frequency resource of Ukraine amount of down payment is set at one-third the amount of tax liability as defined in the Tax calculation fee for the use of radio frequency resource of Ukraine on December 2014 with a payment deadline 27.02.2015r., 27/03/2015 p. and 29.04.2015 g., respectively. Department of CommunicationsMain Department of DFS in Vinnitsa region This was reported in the Vinnytsia Regional State Administration

Source: http://artlife.rv.ua/


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