In Lutsk revenue exceeded 1 million UAH – register the payer of value added tax
Specialists Lutsk LIGHTS of the Main Directorate IPS in the Volyn region reported that in accordance with paragraph 181.1 of article 181 of the Tax code of Ukraine from December 02, 2010 ¹ 2755-VI (with changes and additions) in case the total amount from the transactions for the supply of goods/services subject to taxation, including using local or global computer network, accrued (paid) to such person during the last 12 calendar months, cumulatively exceeds 1000000 UAH. (excluding value added tax), that person must register as a taxpayer in the tax authority at their place of location (place of residence), except persons who are a single tax payer of the first - third group. In the case of compulsory registration of persons as VAT registration application is submitted to the Supervisory authority not later than the 10th calendar month following the month in which first reached the volume of taxable operations in the amount of 1 million hryvnias. In this case, if such Declaration was not filed, the taxpayer who did not submit to the Supervisory authority of the registration statement, is responsible for the non-accrual or non-payment of this tax at the level of the registered payer, without the right to accrual of the tax credit and receive budgetary compensation. In addition, regardless of volume and regardless of the tax regime uses the economic entity, it must register as a VAT payer if they are the delivery of confiscated property, finds, treasure, property recognized as ownerless property, which is not addressed until the end of the retention period, and the property that the right of inheritance or on other legal grounds becomes the property of the state (including property referred to in article 243 of the Customs code of Ukraine). The organization Department of the Lutsk LIGHTS This was reported in Lutsk city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
