Chernivtsi: to cease business,take care of the calculation of the budget
the Procedure of deregistration of self-employed individuals as tax payers to the regulatory authorities defined in clause 11.22 accounting treatment for taxpayers and charges, approved by the Ministry of Finance of Ukraine 09.12.2011 ¹ 1588. A basis for removing individuals – entrepreneur accounting Supervisory authority has information about state registration of termination of entrepreneurial activity – entrepreneur according to his decision or judicial decision or in case of his death or the announcement of his death, or has been declared missing, as well as the attention of the appropriate registration card. Date of deregistration of physical persons – entrepreneur corresponds to the date information on state registration of termination of entrepreneurial activity – entrepreneur. State registration of termination of entrepreneurial activity of a natural person does not cease his obligations arising during the implementation of the entrepreneurial or independent professional activity, and does not change the timing, order of fulfilment of such obligations and application of sanctions for non-compliance. After the state registration of termination of entrepreneurial activity of a natural person continues to be taken into account in the regulatory bodies as a physical entity – a taxpayer that received income from entrepreneurial activities. Such an individual must ensure the final settlement of taxes from entrepreneurial activities and deadlines to submit the relevant Supervisory body an annual tax return for the year in which the state registration of termination of entrepreneurial activity – entrepreneur. The Supervisory authority may establish and carry out a documentary check of such individual – tax payer if there are grounds and subject to the Statute of limitations stipulated by the Tax code of Ukraine. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
