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Чи сплачуються авансові внески з податку на прибуток, якщо у картці особового рахунку наявна переплата ? - iLaw

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Понедельник, 14 Декабрь 2015 12:16

Чи сплачуються авансові внески з податку на прибуток, якщо у картці особового рахунку наявна переплата ?

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Головне управління ДФС у Дніпропетровській області повідомляє.

У січні – грудні 2015 року та січні – травні 2016 року платники зобов’язані сплачувати щомісяч- ні авансові внески з податку на прибуток підприємств відповідно до пункту 57.1 статті 57 Податкового кодексу України у редакції, що діяла до 1 січня 2015 року.

При цьому, сума щомісячних авансових внесків за березень – травень 2016 року обчислюється у розмірі не менше 1/12 нарахованої суми податку на прибуток за 2014 звітний (податковий) рік.

Слід зазначити, що згідно змін, внесених до бюджетної класифікації наказом Міністерства фінансів України від 20.07.2015 №651 «Про затвердження змін до бюджетної класифікації» у частині виключення кодів, передбачених для обліку авансових внесків з податку на прибуток, органи ДФС перейшли на адміністрування податку на прибуток без використання кодів бюджетної класифікації, перебачених для обліку авансових внесків з податку на прибуток, з 01.10.2015.

Таким чином, зарахування надміру сплачених грошових зобов’язань з податку на прибуток платника, може бути здійснене в автоматичному режимі (без заяви платника).

 

Джерело : iLaw

Прочитано 803 раз Последнее изменение Понедельник, 14 Декабрь 2015 12:19

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