The head office of the DPS in the Odesa region reports that in accordance with clause 46.1 of Art. 46 of the Tax Code of Ukraine (as amended, hereinafter – PKU) tax declaration, calculation, report (hereinafter – tax declaration) – a document submitted by a taxpayer (including a separate unit in the cases specified by the PKU) to the controlling authorities within the terms established by law , on the basis of which the calculation and/or payment of a monetary liability is carried out, including a tax liability, or the volume of the operation (operations), income (profits), for which the tax and customs legislation provides for the exemption of the taxpayer from the obligation to calculate and payment of tax and fee, or a document indicating the amount of income accrued (paid) for the benefit of taxpayers – natural persons, the amount of withheld and/or paid tax,
Source: od.tax.gov.ua
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