The Central Interregional Department of the State Tax Service for Work with Large Taxpayers reminds that in accordance with paragraph 46.6 of Art. 46 of the Tax Code of Ukraine of December 2, 2010 № 2755-VI as amended if the introduction of a new tax or changes in tax rules change the forms of tax reporting, the central executive body that ensures the formation and implementation of public financial policy, which approved such forms , is obliged to publish new forms of reporting. Until the definition of new forms of declarations (calculations), which come into force for reporting for the tax period following the tax period in which they were published, the forms of declarations (calculations) valid until such definition are valid.
Source: gov.ua
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