Chernivtsi: the Tax authorities have the right to cancel the registration of a “edinica” when the tax debt
Chernivtsi LIGHTS once again reminds the single tax payers that one of the grounds of cancellation of registration of single tax payer is non-payment for two consecutive quarters of tax debt As told the head of the Department of tax administration for the self-employed persons Chernivtsi LIGHTS Oksana Kramar, although registration as a single tax payer is perpetual, there are cases when it may be cancelled by deletion from the register of single tax payers by the decision of the Supervisory authority. One of the grounds of cancellation of registration of single tax payer by the decision of the Supervisory authority is non-payment for two consecutive quarters of tax debt incurred by the tax payer. Thus, a single tax payer who is experiencing tax debt in the current quarter, over the next two quarters has the ability to pay this tax debt. In the event of non-payment, this taxpayer does the registration on the last day of the second of the two consecutive blocks. In case of detection of a corresponding Supervisory authority during inspections violations of a single tax payer of the requirements established by the head And "Simplified system of taxation, accounting and reporting" Section XIV of the Code, cancellation of registration of single tax payer is made by the decisions of this body taken on the basis of the inspection report, with the first day of the month following the quarter in which a violation. In turn, payers of the single tax, have the tax debt on the first day of each month for two consecutive quarters must go to paying other taxes and fees. "Basically, single tax payers paid in good faith, on time and in full, that is the key to stable revenues. But it happens that the single tax payers fall into the ranks of the debtors – transfer funds in a timely manner, not on those accounts, or do not specify (indicate incorrectly) the registration number of the registration card, and sometimes through fault of the Bank",- said the expert. To suddenly not get a decision on the exclusion from the register of single tax payers in Chernivtsi LIGHTS offers single tax payers from time to time to check on the status of settlements with the budget. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
