The Main Department of the State Tax Service in Kyiv draws attention to the fact that the tax liability of the value added taxpayer is declared in the tax return within 20 calendar days following the last calendar day of the reporting (tax) month.
Fulfillment of the tax obligation is the payment in full by the payer of the relevant amounts of tax liabilities within the period prescribed by tax legislation (paragraph 38.1 of Article 38 of the Tax Code of Ukraine (hereinafter – TCU)).
The tax is paid by the taxpayer directly (paragraph 38.2 of Article 38 of the TCU).
In accordance with paragraphs. 14.1.39 § 14.1 art. 14 TCU monetary liability of the taxpayer – the amount of funds that the taxpayer must pay to the relevant budget or to a single account as a tax liability and / or other liability, the control of which is entrusted to the supervisory authorities, and / or penalty (financial) sanction imposed on the taxpayer in connection with the violation of the requirements of tax legislation and other legislation, the control of which is entrusted to the supervisory authorities, as well as sanctions for violation of legislation in the field of foreign economic activity and fines.
Tax return – a document submitted by a taxpayer (including a separate unit in cases specified by the TCU) to the supervisory authorities within the time limits established by law, on the basis of which the accrual and / or payment of monetary obligations, including tax liabilities or the volumes of the transaction (operations), income (profits) in respect of which the tax and customs legislation provides for the exemption of the taxpayer from the obligation to accrue and pay tax and collection.
Source: gov.ua
