Good day! Now I will explain everything to you.
1. **Essence of the Law:** This order introduces changes to the form of the Corporate Income Tax Return, in particular, to reflect charitable aid transactions. It adapts the declaration to changes in the Tax Code of Ukraine, which relate to the promotion of charity during martial law.
2. **Structure and main provisions:**
* The order approves changes to the declaration form approved by the Ministry of Finance Order No. 897 of 20.10.2015.
* Changes are made to the “Availability of Annexes” table, new columns and rows are added in annexes РІ and ДІЯ.
* A new annex БД is added to the declaration.
* The changes are aimed at reflecting information about funds transferred to non-profit organizations, and taking these transactions into account when calculating income tax.
3. **Key provisions for use:**
* **Introduction of Annex БД:** A new annex appears, which must be completed when making charitable contributions.
* **Changes in Annex РІ:** Row 4.1.25 has been added, which allows taking into account the amounts of funds transferred to non-profit organizations, in the amount exceeding 8% of the taxable profit of the previous year, under certain conditions.
* **Changes in Annex ДІЯ:** Transactions related to Annex БД are taken into account.
These changes are important for enterprises engaged in charitable activities, as they affect the procedure for reflecting such transactions in tax reporting and calculating income tax.
