Chernivtsi: the educational program for the future "uproschentsev"
Chernivtsi LIGHTS draws the attention that according to p. p. 298.1.1 clause 298.1 of article 298 of the Tax code of Ukraine (hereinafter – TCU) for the election or transition to the simplified system of taxation, a business entity shall submit to the Supervisory authority a statement. The statement shall specify the mandatory information defined in the section 298.3 of article 298 of the TCU. Item 293.2 article 293 of TCU determined that the fixed single tax rates are established by village, settlement and city councils to individuals – entrepreneurs who carry out economic activities, depending on the type of business, based on calendar month: 1) for the first group of single tax payers – in the range of up to 10 percent of the minimum wage; 2) for the second group of single tax payers – in the range of up to 20 percent of the minimum wage. For the third group of single tax payers the interest rate of the single tax is set at: 1) 3 percent of income – in the case of payment of value added tax according to GCC. 2) 5 percent of income – in case of inclusion of value added tax in the single tax (p. 293.3 article 293 of the tax code of Ukraine). According to paragraph 65.1 of article 65 of the TCU registration of individuals – entrepreneurs by controlling authorities is carried out at the place of their state registration on the basis of information from the registration card provided by the state Registrar according to the Law of Ukraine "On state registration of legal entities and physical persons – entrepreneurs". Paragraph 65.5 of article 65 of the TCU determined that the registration of self-employed persons is carried out by the Supervisory authority no later than the next working day from the date of receipt of the relevant information from the state Registrar (for physical persons – entrepreneurs) or receiving the application (for persons who carry out independent professional activity). The registration of physical person – entrepreneur confirmed by an extract from the Unified state register of legal entities and physical persons – entrepreneurs (hereinafter – usr), which is sent (issued) to a natural person – entrepreneur in the procedure established by Law. Therefore, on the basis of an extract from the usr in the line 4 of the statement on the application of the simplified taxation system (further – the statement) indicates the data of the document confirming the state registration of the taxpayer (name, number and date). In this case, the field "number of registration in the state tax authority and date of registration in state tax service" statements are not subject to mandatory filling in. In line 8, "Selected single tax rate during the transition to the simplified taxation system" of the statement shall specify the selected single tax rate and the group. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
