Approved by the order of the Ministry of Finance of Ukraine dated 31.03.

change in income tax liabilities; repayment of VAT liabilities by reducing the overpayment of income tax; increase in liabilities for payment of income tax, which is accrued on dividends; change in interest liabilities; change of promissory notes issued that are not related to operating activities; change in the amount of advances received that are not related to operating activities; repayment of liabilities with non-current assets; repayment of liabilities by repurchased own shares; change in arrears of purchased non-current assets, financial investments, property complexes, the maturity of which is less than one year or the operating cycle; change in debt related to the improvement of fixed assets.

Table 1. The procedure for completing the Report in terms of operating activities.


Source of information	Line code	Data from the string
Receipts	Expense
one	2	3	four
Statement of financial results	010	line 170	line 175
020	line 260	X
Balance	030	Increase in lines 400, 410, 420 (in terms of operating costs)	Decreases on lines 400, 410, 420 (in terms of operating costs)
Analytical data for accounting records	040	Dt 945 Kt 312, 314	Dt 312, 314 Kt 714
Statement of financial results	050	lines 150, 160	lines 110, 120, 130
060	line 140	X
Report	070	line 010 ± (020, 030, 040, 050, 060)
Balance	080	Decrease in lines 100-180, 200-210, 250	Magnification in lines 100-180, 200-210, 250
090	Decrease on line 270	Magnification on line 270
one hundred	Magnification by lines 520-580, 600, 610	Decreases on lines 520-580, 600, 610
110	Magnification on line 630	Decrease on line 630
Report	120	line 070 ± (080, 090, 100, 110)
Report on financial results, balance sheet, analytical data for accounting records	130	x	"Financial expenses" (+) increase (decrease) in debt by interest "Other current debt") or Dt 684 Kt cash account
Analytical data for accounting records	140	x	Dt 641 Kt 311
Report	150	line 120 ± (130,140)
Analytical data for accounting records	160	Dt cash accounts Kt accounts used to account for extraordinary events from operating activities	Dt accounts that were used to account for emergencies from operating activities Kt cash accounts
Report	170	line 150 ± 160

The procedure for completing the Report in terms of investment and financial activities

The sources from which the information is taken for inclusion in the Report in terms of investment and financial activities are shown in Table 2.

Table 2. The procedure for completing the Report in terms of investment and financial activities.


Code Rare	Source of information about the birth of money	Source of information on the expenditure of funds
Determining the cash flow from investing activities
180 190 200	Analytical data for accounting records: Dt cash accounts and Kt accounts, which took into account the debt for financial investments, non-current assets and property complexes (377 "Non-operative" 681 "Non-operative" or 685 "Non-operative")	x x x
210 220	Analytical data for accounting records: Dt cash accounts and Kt 373	x x
230	Analytical data for accounting records: Dt cash accounts and Kt 681 "Non-operative" 377 "Non-operative"	x
240 250 260	x x x	Analytical data for accounting records: Dt of cash accounts, which took into account the debt for purchased financial investments, non-current assets and property complexes (371 "Non-operative" 677 "Non-operative" 685 "Non-operative") and Kt cash accounts *
270	X	Analytical data for accounting records: Dt 371,377 "non-operational" and Kt cash accounts
280	Lines 180-270
290	Analytical data for accounting records: Dt of cash accounts and Kt of accounts used to account for transactions related to extraordinary events from investment activities	Analytical data for accounting records: Dt of accounts used to account for transactions related to extraordinary events from investment activities, and Kt of cash accounts
300	Rows 280 ± 290
310	Analytical data for accounting records: Dt cash accounts and Kt 46	x
320	Analytical data for accounting records: Dt cash accounts and Kt 501, 502, 511, 512, 521, 601, 602, 622, 685 "non-operational"	x
330	Analytical data on other cash inflows from financing activities:	x
340	X	Analytical data for accounting records: Dt 601, 602, 611, 612, 621, 622, 685 "non-operational" and Kt cash accounts
350	X	Analytical data for accounting records: Dt 671 and Kt cash accounts
360	X	Analytical data for accounting records: Dt 451, 452, 453, 685 "Non-operative" and Kt cash accounts
370	Lines 310-360
380	Analytical data for accounting records: Dt of cash accounts and Kt of accounts used to account for transactions related to extraordinary events from financial activities	Analytical data for accounting records: Dt of accounts used to account for transactions related to extraordinary events from financial activities, and Kt of cash accounts
390	The amount or difference between the amounts shown in lines 370 – 380	The amount or difference between the amounts shown in lines 370 – 380
400/ p>	Rows 170, 300, 390
410	The sum of lines 230 – 240 of the Balance Sheet at the beginning of the year (column 3)	X
420	Dt 312, 314 Kt 714	Dt 945 Kt 312, 314
430	410 ± 400 ± 420 = 230.240 Balance sheet at the end of the year (column 4)	X

references

1. Accounting regulations 4 "Statement of Cash Flows"… Approved by the order of the Ministry of Finance of Ukraine dated 31.03. 99 RUR No. 87. Registered at the Ministry of Justice of Ukraine on June 21, 1999. for # 398 \ 3691.

03/18/2011

Methods of tax reporting. Abstract

The abstract provides information on the method of preparation of tax returns from owners of vehicles and other self-propelled machines and mechanisms

Taxpayers of owners of vehicles and other self-propelled machines and mechanisms are enterprises, institutions and organizations that are legal entities, foreign legal entities (hereinafter – legal entities), as well as citizens of Ukraine, foreign citizens and stateless persons (individuals), who have their own vehicles registered in Ukraine in accordance with the current legislation, which in accordance with Article 2 of this Law are subject to taxation.

Tax rates are differentiated depending on the type of machine. The tax on owners of land vehicles specified by this Law shall be paid at the https://123helpme.me/buy-compare-and-contrast-essay/ location of legal entities and place of residence of individuals to a special account of territorial road funds of the republican budget of the Autonomous Republic of Crimea, regional budgets and the budget of Sevastopol.

The following are exempt from payment:

a) public road transport enterprises – in respect of vehicles engaged in the carriage of passengers, for which fares in these vehicles are determined in the manner prescribed by law, regardless of the form of ownership; b) educational institutions, which are fully financed from the budgets, in relation to educational vehicles, provided that they are used for their intended purpose; c) persons specified in paragraphs 1 and 2 of Article 14 of the Law of Ukraine "On the status and social protection of citizens affected by the Chernobyl disaster" Articles 4-11 of the Law of Ukraine "About the status of war veterans, guarantees of their social protection" Articles 6 and 8 of the Law of Ukraine "On the basic principles of social protection of labor veterans and other elderly citizens in Ukraine" as well as people with disabilities, regardless of disability group; d) 50 percent – agricultural enterprises – producers of goods for wheeled tractors, buses and special vehicles for transporting people with at least ten seats; e) 50 percent – citizens who own cars (code 8703), manufactured in the CIS countries and registered in Ukraine until 1990 inclusive.

The tax on owners of vehicles and other self-propelled machines and mechanisms is paid:

individuals – before registration, re-registration of vehicles, as well as before the technical inspection of vehicles annually or once every two years, but not later than the first half of the year in which the technical inspection is conducted; legal entities – quarterly in equal parts until the 15th day of the month following the reporting quarter.

For vehicles purchased during the year by legal entities, the tax is paid before their registration according to the terms of payment (quarters) that have not occurred, starting from the quarter in which the vehicle was registered. The calculation of the amount of tax for such vehicles within 10 days after their registration is submitted to the relevant tax authority. The tax is not refundable for vehicles deregistered during the year.

The tax on owners of vehicles and other self-propelled machines and mechanisms is calculated by legal entities on the basis of reporting data on the number of vehicles and other self-propelled machines and mechanisms as of January 1 of the current year.