C A C U A TO R S
For amendments to the Tax Code of Ukraine
and some other legislative acts of Ukraine
concerning the simplified taxation system,
accounting and reporting
(Information of the Verkhovna Rada of Ukraine (VR), 2012, N 24, pp. 248)
{With changes made according to the Code
N 2755-VI ( 2755-17 ) 02.12.2010
By law
N 4618-VI ( 4618-17 ) from 22.03.2012, VR, 2013, N 3, pp. 23}

Verkhovna Rada of Ukraine Oh, I am. :
I. Amend the following legislative acts of Ukraine:
1. In the Tax Code of Ukraine ( 2755-17 ) (Information
Verkhovna Rada of Ukraine, 2011, NN 13-17, st. 112):
(1) In paragraph 14.1 of Article 14:
in subparagraphs 14.1.139:
paragraph the second complement with words and numbers " (other than legal)
Persons who apply a single tax rate to the
5 per cent, except for legal persons-taxpayers
Fees which carry out the delivery of services (works) by the taxpayer
the added value and the volume of such supply in the past
The 12 calendar months combined exceeds the amount determined
Article 181 of this Code) ";
in the paragraph of the fourth word " (other than the physical
are on a simplified tax system, accounting and
reporting by small enterprise entities according to
legislation) "to replace words and numbers" (other than physical persons)
entrepreneurs identified in subparagraphs 1 and 2 of 291.4 of Article 291
this Code, and the individuals who are identified as entrepreneurs
sub-item 3, paragraph 291.4 of Article 291 of this Code,
applied a single tax rate of 5 percent, according to
The exception of the individuals-entrepreneurs identified in sub-paragraph 3
291.4 of Article 291 of this Code
of the services (works) of the added value and the volume of such a
supply in the last 12 calendar months collectively exceeds
Scope of article 181 of this Code) ";
sub-paragraph 14.1.227 after the words and figures "section III"
supplementing with words and figures "and Chapter 1 of XIV";
(2) Paragraph third paragraph 44.2 of Article 44 of the article
& Revision:
" The tax payers for profits of businesses whose profits are
taxed at a rate of zero percent and which match
criteria, specified by paragraph 154.6 of Article 154 of this Code, and
The taxpayers of the single tax that meet the criteria defined
Paragraph 4, paragraph 4, paragraph 291.4 of Article 291 of the Code
Simplified accounting and cost accounting
Method of taxation for the method approved by the Ministry of
Finance of Ukraine ";
(3) Paragraph 122.1 of Article 122 shall be taught in such an editorial:
" 122.1. Non-payment (non-enumeration) physical
The taxpayer of a single tax determined by subparagraphs 1 and 2
291.4 of Article 291 of this Code, advance contributions of a single
The tax in order and the lines defined by this Code are pulling for
a fine of 50 percent of the rate of the single
a tax chosen by the taxpayer of a single tax, according to that
The Code ";
(4) Article 133 shall complement paragraph 133.6 of this content:
" The specifics of the household tax,
which applies a simplified taxation system, accounting and
Report of the President of the General
(5) Subparagraph 139.1.12, paragraph 139.1, of the article 139 to exclude;
(6) Paragraph 152.3 of article 152 would complement the paragraphs second and third
such content:
" The tax payers along with the relevant tax declaration
Serving the State Tax Service Authority list of income and
the cost of a tax payer in the solution of the contractors-only the taxpayers
the tax, to which operations are included, are implemented in such a
Counteragent.
Form and order of listing of such income and expenses
is set in the order defined by Article 46 of this Code ";
(7) Paragraph 183.4 of Article 183 is set out in such an editorial:
" 183.4. In case of transitioning from a simplified system
taxation that does not involve paying the tax, to the payment of others
taxes and fees established by this Code, in cases where
defined by chapter 1 of section XIV of this Code, provided that such
Persons meet the requirements specified in article 181, paragraph 181.1.
this Code, the registration statement is filed not later than 10.
the first calendar month in which the payment is made
Other taxes and fees established by this Code. If any
Persons meet the requirements specified in Article 182, paragraph 182.1.
this Code, the registration statement is filed in rows, defined by
paragraph 183.3 of this article.
In case of changing the single tax rate according to the sub-item
Article 293, paragraph 4, paragraph 4, paragraph 293.8,
The registration statement is filed in rows defined by paragraph 183.2.
in this article ";
(8) in the paragraph of the first paragraph 188.1 of Article 188 words " (except
Tax on added value and excise tax on alcohol alcohol,
to be used by the master ' s producers for
the production of medicines, including blood components and
of these drugs other than medicinal products
balsamine and elixirs, and the collection of compulsory public pension
Insurance for cellular mobile service) "replace"
words " (except for the added value and excise tax on the
Alcohol ethyl used by entities
Farming for the production of medicines, including
the components of the blood and the products produced from them (other than the hospital)
the means of balsamine and elixirs), as well as collecting on
Mandatory state pension insurance for services
cellular mobile connection) ";
(9) Article 197 shall complement paragraph 197.18 of this content:
" 197.18. Exempt from taxation of import operation
to the customs territory of Ukraine of tribal pure animals,
The tribal (genetic) resources by codes according to the OCT ZED
( 2371a 14 ) 0101 10 10 00, 0102 10 10 00, 0102 10 30 00
0103 10 00 00, 0104 10 10 00, 0511 10 00 00, 0511 99 85 10
are carried out by the subjects of special taxation regime,
established by Article 209 of this Code. Operations from subsequent operations
The supply of known tribal cleaners or nieces
(genetic) resources are taxed in general,
By this Code ";
10) paragraph of the first paragraph 201.1 of Article 201 after the words " and
The seal of the seal "complemented by the words" (if available) ";
(11) Paragraph 202.2 of Article 202:
the paragraph of the first after the numbers and words "January 1, 2016" to complement
"As well as taxpayers who pay the same tax";
Add a paragraph to the third such content:
" In case of a tax payer, which applied simplified
the system of taxation, proceeds to pay other taxes and
The fees established by this Code is such a tax payer.
is required to go on its own for the lunar tax period,
starting from the first month of the transition to other taxes and
a meeting established by this Code, which is noted in the
A tax declaration for the consequences of such a month ";
(12) Paragraph 267.1 of Article 267 complement paragraph 267.1.3.
such content:
" 267.1.3. Subject-collection help features
The management that applies a simplified tax system,
accounting and reporting, set by chapter 1 of section XIV of this
The Code ";
(13) Article 269 is complementary to paragraph 269.2:
" 269.2. Subject to subject tax
The management that applies a simplified tax system,
accounting and reporting, set by chapter 1 of section XIV of this
The Code ";
(14) In chapter XIV, to include Chapter 1 of this content:
" Chapter 1. Simplified taxation system,
accounting and reporting
Article 291. General provisions
291.1. This chapter uses legal application.
a simplified tax, accounting and reporting system, as well as
A single tax relief.
291.2. Simplified taxation, accounting and reporting system-Business Insider
special mechanism to cope with tax and assembly, which establishes
to replace the payment of individual taxes and fees established by the
297.1 Article 297 of this Code, on the payment of a single tax
in order and on the conditions defined by this chapter, with simultaneous
Conduct of simplified accounting and reporting.
291.3. A legal person or a physical person-an entrepreneur can
Independently select a simplified tax system if such a person
meets the requirements set by this chapter, and register
The taxpayer of a single tax in the order defined by this chapter.
291.4. Business entities that apply simplified
the system of taxation, accounting and reporting is divided into such
Single Tax payers:
1) first group-physical individuals-entrepreneurs who are not
use the work of hired persons, perform exclusively retail
Sales of goods from trading places in markets and/or fail
Economic activities for the provision of household services to the population and
the income of which during the calendar year does not exceed
UAH 150,000;
2) second group-physical persons-entrepreneurs who carry out
Economic activities for the provision of services, including household,
payers of a single tax and/or population, production of a ta/or
sales of goods, activities in the restaurant industry, for
the conditions that during the calendar year correspond to the population of such
Criteria:
do not use the work of hired persons or the number of persons who
with them in labour relations, at the same time not exceeding
10 persons;
The amount of income does not exceed UAH 1,000,000.
The action of this subitem does not apply to physical persons-
entrepreneurs who provide mediation services to buy, sell,
rent and valuing real estate (group 70.31)
CWED DK 009:2005) ( va375202-05 ). Such physical persons are entrepreneurs
belong exclusively to the third group of taxpayers the only tax if
Meet the requirements set for the third group;
3) third group-physical persons-entrepreneurs who during
The calendar year corresponds to the aggregate of the following criteria:
do not use the work of hired persons or the number of persons who
with them in labour relations, at the same time not exceeding
20 persons;
Income does not exceed UAH 3,000,000;
4) fourth group-legal entities-subjects of the host
any organizational-legal form that during the calendar year
The following criteria are met:
The average number of employees does not exceed 50 people;
The average income is not exceeding $5,000.
291.4.1. When calculating the total number of persons who
are in labor relations with the taxpayer of a single tax-
physical personality, not counted by the most common employees who
are on vacation in connection with pregnancy and childbirth and
The Child to the Child to Achieving the Achievement of
The law of age.
When calculating average employee count
is used by the definition installed by this Code.
291.5. There can be no single tax:
291.5.1. business entities (legal persons and physical entities)
Entrepreneurs) who undertake the following:
1) activities from the organization, conduct of gambling;
(2) The exchange of foreign currency;
3) production, export, import, sale of goods
(apart from the retail sale of fuel and oil materials in a number of
up to 20 litres and activities of individuals associated with retail
Sale of beer and wine;
4) mining, production, the realization of precious metals and
Precious stones, including organogenic formation;
5) mining, mineral resources;
6) activities in the field of financial mediation, other than
in the insurance sector, which is being carried out by insurance
"On insurance" by the agents identified by the Law of Ukraine
( 85 /96-PL ), Surveyers, emergency commissars and adjesters,
The defined section III of this Code;
(7) Business management activities;
8) activities to provide mail and liaison services;
9) activities on the sale of items of art and antiques,
activities of an organization of trade (auctions) activities of art,
Items of collecting or antiques
(10) Activities from the organization, conducting tours;
291.5.2. Physical persons-entrepreneurs who carry out technical
Trials and Research (group 74.3 KWED DK 009:2005)
( va375202-05 (b) Audit activities;
291.5.3. Physical persons-entrepreneurs
land area, with a total area exceeding 0.2 hectares,
Residential premises, the total area of which exceeds 100 square metres
meters, non-housing (buildings, buildings) and/or parts thereof,
total area of which exceeds 300 square metres;
291.5.4. Insurance (reinsurance) brokers, banks, credit cards
unions, Lombardy, lising companies, confidence societies, insurance companies
companies, an institution of accumulated pension provision,
investment funds and companies, other financial institutions defined in
By law; securities registrar;
291.5.5. Master's subjects, in the capital of which
the population of particles belonging to legal entities that are not
The taxpayers of the single tax, equal to or above 25 per cent;
291.5.6. offices, branches, department and other
separated units of a legal person who is not a taxpayer
A single tax;
291.5.7. Physical and legal persons are non-residents;
291.5.8. The actors who are on the day of the application
about registration of a single tax paid tax debt,
in addition to the hopeless tax debt that emerged as a result of the action
(...) (...)
291.6. Subscribers of a single tax must exercise
Calculations for the shipped goods (completed by the works provided
services) exclusively in cash form (cash)/or
Cash flow).
291.7. For the purposes of this chapter under household services
The population provided by the first and second groups of taxpayers
a single tax, understand the following kinds of services:
(1) the manufacture of shoes by individual order;
2) service for the repair of footwear;
3) manufacturing of sewing products for individual
By order;
(4) to make leather products per individual
By order;
5) manufacture of fur products per individual
By order;
(6) customized clothing for individual
By order;
7) making textile products and textile halanterias
by individual order;
8) manufacture of main sets by individual
By order;
9) additional services to manufacture for
Individual order;
(10) Maintenance of clothing and household textile products;
11) manufacture and viscosity of the three-box products
Individual order;
(12) Maintenance of trunchtric products;
(13) manufacture of carpets and carpet products for
Individual order;
14) repair and restoration services of carpets and carpets
Manufacturing
(15) manufacturing of leather and road products
by individual order;
16) services for repair of leather haberdashery and road vehicles
Manufacturing
(17) individual sales of furniture;
(18) Repair services, restoration and renewal of furniture;
(19) manufacture of tesular and stoar products for
Individual order;
(20) maintenance and repair of cars,
Motorcycle, motor scooters and mopeds by individual order;
21) services to repair radio television and other audio and
Video hardware
22) services for the repair of electric vehicles and others
Household appliances;
(23) Clock repair services;
(24) Bicycle repair services;
25) services for maintenance and repair of music
tools;
(26) the manufacture of metals by individual order;
27) services to repair other items of personal
Use, household and metal products;
(28) customized jewelry for individual
By order;
29) of jewelry repair services;
30) rent things personal use and household items
Goods;
(31) Photographic services;
(32) The handling services;
33) services from laundry, handling underwear and other textile products
Manufacturing
34) cleaning and painting services of textile, trucking
And fur products;
(35) The larvines of the fur and the individual order;
(36) The service of the hairdresser;
(37) ritual services;
38) services related to agriculture and forestry;
39) services of domestic servants;
40) services related to cleaning and cleaning the premises
by individual order.
Article 292. Order of the definition of income and their composition
292.1. The income of the taxpayer ' s single tax is:
1) for a physical person-an entrepreneur-income obtained by
during the tax (reporting) period in monetary form
(cash ta/or incash); material or intangible.
form defined by paragraph 292.3 of this article. In addition to income
are not included by the received such physical person passive income in
form of interest, dividend, royalties, insurance payments and
repayment, as well as the proceeds from the sale of rolling and
fixed property, which belongs to the right property of a physical person
and is used in its economic activities;
2) for a legal person-any income including income
the offices, branches, departments of such a legal person obtained from
during the tax (reporting) period in monetary form
(cash ta/or incash); material or intangible.
form defined by paragraph 292.3 of this article.
292.2. On sale of basic means of legal entities-
The taxpayers of the single income tax is defined as the difference between the amount
the funds received from the sale of such major means and their
The remaining balance sheet that was made on the day of the sale.
292.3. The amount of income for the reporting period is included in the amount of
Accounts payable in which the lines are in
Long-term date and cost of non-payment received during the reporting period
period of goods (works, services).
292.4. In the case of service provision, the work of the treaties
an order, a transport expedition or an agency
There is an amount of reward that you have received.
(agent).
292.5. Income, expressed in foreign currency, is listed in
Hryvnia for official exchange of hryvnia to foreign currency,
established by the National Bank of Ukraine for the date of receipt of such a
Income.
292.6. Date of receipt of income is the date of the acquisition of funds on
current account (in cassa) of a single tax payer, a retirement date
Accounts payable in which the lines are in
antiquity, date of actual receipt of a single tax payer
Free of charge of goods (works, services).
292.7. In case of trade in goods or services from
use of trade machines or other similar
hardware that does not involve an account registrar
operations, the receipt date is considered to be removed from the
hardware and/or similar cash flow equipment
Come on.
292.8. In case of trade in goods (robots, services)
through trade machines are carried out using jitons,
cards and/or other currency substitutions expressed in
monetary unit of Ukraine, date of receipt of income is considered a date
sale of such jitons, cards and/or other cash substitutes
Signs expressed in the currency of Ukraine.
292.9. The income of the physical person is the taxpayer of a single tax,
resulting in the failure of economic activity and
taxable according to this chapter are not included in the
of a total annual taxable income of a physical person,
in accordance with section IV of this Code.
292.10. There is no income tax and fees, trims.
(listed) the payment of a single tax during the exercise of
tax agent functions as well as the sum of the single contribution to
the universal public social insurance provided by
a charge of a single tax in accordance with the law.
292.11. The net income defined by this article is not
included:
(1) the amount of tax on the added value;
2) the amount of funds received by internal calculations between
The structural units of the payment of a single tax;
(3) sums of financial assistance provided on a turning point,
received and returned for 12 calendar months from the
The receipt and the amount of credit;
4) the purpose of the targeted destination that came from
Pension Fund and other funds nationwide
social insurance, from budgets or state trust funds,
Including within the state or local programs;
5) amount of funds (advance, overpayment) returned to the buyer
commodity (works, services)-a single tax or/or
return to the taxpayer ' s sole tax purchase (works,
(a) If such a return is due
product, contract break, or return statement
Funds;
(6) the amount of funds issued as payment of goods (works,
(a) implemented in the period of payment of other taxes and fees;
established by this Code, the cost of which has been included in the income of
of a legal entity in calculating the income tax of enterprises or
Total taxable income of an entrepreneur;
7) the amount of tax on added value came in value.
goods (works done, provided by services), unloaded
in the period of paying other taxes and fees,
By this Code;
8) the amount of funds and cost of property made by the founders or
the participants of the payment of a single tax to the statutory capital of such a
The taxpayer
9) the amount of funds in part overpaid taxes and
the assembly established by this Code, and the sum of the sole contribution to
Universal State Social Security, which is
return to the taxpayer of a single tax from budgets or state
Trust funds
(10) dividends received by a single tax paid-legal
a person from other taxpayers, taxed in order,
The name of this Code is defined.
292.12. Dividends paid by legal entities
corporate rights owners (founders of single-party taxpayers)
tax), taxable according to sections III and IV of this
The Code.
292.13. The income is determined based on account data, which
According to Article 296 of this Code.
292.14. Definition of income is done for purposes
Taxation is the only tax and for the granting of the right to the subject
The host to register a single tax or/or
to be on a simplified tax system.
292.15. In determining the amount of income that gives the right to the subject
The host to register a single tax or/or
to be on a simplified tax system in the next
The tax (reporting) period, does not include the income obtained as
compensation (reimbursement) for the decision of the court for any prior
(Reporting) periods.
292.16. Right to apply a simplified taxation system
in the following calendar year, they have a single tax for
the conditions of non-exceeding income during the calendar year of the income volume,
installed for the respective group of taxpayers a single tax.
If during the calendar year, the payers of the first and
The second groups used the right to apply another bet of a single
the tax reissue of the amount of income set for
the corresponding group, the right to apply a simplified system
Taxation in the next calendar year such payers have
on the terms of the unsurfacing during the calendar year of volume
income established by sub-paragraph 3 of paragraph 291.4 of Article 291 of this
The Code.
Article 293. Single tax rates
293.1. The single tax rates are set in percent.
(fixed rates) to the size of the minimum wage,
established by the law on 1 January tax (reporting) of the year (s)
in this chapter is the minimum wage), and as a percentage of
income (interest rates).
293.2. Fixed rates of single tax are set up
rural, village and urban councils for physical persons-
entrepreneurs who undertake economic activities, depending on
the type of economic activity, from the calculation on the calendar month:
1) for the first group of taxpayers a single tax-within 1
to 10 percent the size of the minimum wage;
2) for the second group of taxpayers the single tax is within 2
up to 20 percent the size of the minimum wage.
293.3. The interest rate of a single tax for the third and
The fourth group of taxpayers of the single tax is set in size:
(1) 3 percent of income-in case of payment of added tax
The cost according to this Code;
(2) 5 percent of revenue-in case of incorporation of the tax on the added
the cost of the single tax.
293.4. The single tax rate is set for taxpayers.
a single tax of first, second and third groups in size
15%:
1) to the amount exceeding the income determined by the
Paragraphs 1, 2 and 3, paragraph 291.4, of Article 291 of this Code;
2) to the income received from the failure of the activity, not
assigned to the payment of a single tax paid to the
First or second group;
3) to the income obtained when applying another way
Calculations than defined in this chapter;
4) to the income received from the exercise of activities that
are not allowed to apply a simplified tax system.
293.5. Rates of a single tax for quarter-group payers
are set in double size rates determined by
Paragraph 293.3 of this article:
1) to the amount exceeding the income determined by the
Sub-item 4, paragraph 291.4 of Article 291 of this Code;
2) to the income obtained when applying another way.
Calculations than defined in this chapter;
3) to the income received from the exercise of activities that
are not allowed to apply a simplified tax system.
293.6. In case of the payment of a single tax of the first and
The second group of several economic activities has been applied to
maximum size of the single tax rate set for such
The number of economic activities.
293.7. In case of the payment of a single tax of the first and
the second group of economic activities in territories more than one
Rural, village or city council applies to maximum
size of the single tax rate set by this article for
The corresponding group of such taxpayers is a single tax.
293.8. Rates set up by paragraphs 293.3-293.5 of this article
Apply for the following features:
1) taxpayers the only tax of the first group that are in the calendar
the quarter has exceeded the amount of revenue defined for such payers in
291.4 articles 291 of this Code, from the following calendar
quarter of the statement is transferred to the application of a single
a tax defined for the taxpayers of the single tax of the second or
third group, or refuse to apply a simplified
Taxation systems.
Such payers to the amount of above are required to apply
bet a single tax rate of 15 percent.
The statement is filed not later than 20 days of the month, the following
A calendar quarter with a margin of exceeding income;
2) taxpayers the single tax of the second group that exceeded the
The tax (reporting) period of income issued for such a
payers in paragraph 291.4 of Article 291 of this Code, in the following
the tax (reporting) quarter for the statement is transferred to
application of the single tax rate determined by the taxpayer
single tax of the third group, or refuse to apply
A simplified tax system.
Such payers to the amount of above are required to apply
bet a single tax rate of 15 percent.
The statement is filed not later than 20 days of the month, the following
A calendar quarter with a margin of exceeding income;
3) taxpayers a single tax of third and fourth groups that
exceeded in the tax (reporting) period of income,
defined for such payers in paragraph 291.4 of Article 291 of this
The code, to the sum of exceeding the rate of a single tax in the
15 per cent (for third group taxpayers), and the taxpayers
of the fourth group ' s single tax-in double the rate,
defined by paragraph 293.3 of this article, and are required in
the order established by this chapter will go to the payment of others
Taxes and fees established by this Code;
4) the rate of a single tax determined for the third and fourth
groups of 3 percent, may be chosen:
(a) the subject of the household registered by the taxpayer
A tax on the added value according to section V of this Code,
in the case of going to a simplified taxation system by way of
Filing a statement on the transition to a simplified taxation system
later than 15 calendar days before the next
The calendar quarter;
b) the taxpayer of a single tax registered by the taxpayer
A tax on the added value according to section V of this Code,
in the case of a voluntary change in the rate of a single tax by filing
claims to change the rate of a single tax no later than
15 calendar days prior to the start of the calendar quarter in which
A new bet is applied;
(b) the type of household not registered by the taxpayer
added tax on the added value, in the case of its transition to a simplified
the taxation system by registering a tax payer on
added value according to section V of this Code and presentation
statements on the transition to a simplified tax system not later
than 15 calendar days before the next calendar date.
the quarter of which the tax payer is registered
Cost;
(g) A single tax payment applying the rate of a single
5 per cent tax, in the case of delivery of services
(works) pay tax payers and if the volume of such a
supply in the last 12 calendar months collectively exceeds
volume, defined by paragraph 181.1 of article V of this
The Code and the registration of such a payer of a single taxpayer
the added value is in the order set by section V
in this Code, by filing a statement on the changing rate of a single
tax no later than 15 calendar days before the start
the next calendar quarter in which the registration is made
Payment of the value added tax;
5) in the case of the annulment of the registration fee of the tax on the added
cost in the order set by the section V of this Code,
The taxpayers of the single tax are required to switch to a single payment
the tax rate of 5 percent or withholding
applying a simplified tax system by filing a statement
concerning the change in the rate of a single tax or failure to apply
A simplified tax system is not later than 15 calendar days
days before the start of the next calendar quarter, in which
Annulment of the registration fee of the tax on the added tax
Cost.
Article 294. Tax (reporting) period
294.1. Tax (reporting) period for single payers
The tax of the first group is a calendar year.
Tax (reporting) period for single tax payers
The second-fourth group is the calendar quarter.
294.2. The tax (reporting) period begins with the first
the first month of the tax (reporting) period and ending
last calendar day of last month of tax (reporting)
Period.
294.3. For the master ' s subjects who have moved to payment
a single tax from paying other taxes and fees set forth
by this Code, the first tax (reporting) period starts with
the first number of the month leading the next tax (reporting)
the block in which the payment of the taxpayer is discharged
single tax, and ends in the last calendar day
the last month of this period.
294.4. For registered order physical
Entrepreneurs who are before the end of the month in which
state registration, filed a statement on the election of a simplified system
tax and the rate of a single tax set for the first
or of the second group, the first tax (reporting) period starts with
the first number of the month, the next month in which it is discharged
The certificate of the taxpayer alone.
For registered subjects of the subject
of the host (newly created) which until the end of the month in which
State registration took place, filed a statement on the election of the simplified
the tax system and the rate of a single tax set for
third or fourth group, first tax (reporting) period
starts with the first number of the month in which the state
registration.
294.5. For household entities that are formed in
the result of reorganization (other than conversion) of any taxpayer
a tax that has outstanding tax obligations or tax liability
debt that has arisen before such reorganization, the first tax
(reporting) period begins with the first number of the month, the next
a tax (reporting) quarter which has been paid to tax dollars
commitment or tax debt and issued a statement regarding the election of
A simplified tax system.
294.6. In case of state registration of a termination of legal persons
and public registration of termination of business activities
physical person-an entrepreneur who is the taxpayers of a single tax,
the latest tax (reporting) period is considered a period in which
submitted to the State Tax Service statement of the refusal of
from a simplified tax system in connection with the termination
The failure of economic activity.
294.7. If the tax address of the taxpayer's tax address is changed
The tax last tax (reporting) period of
is considered a period in which the organ of the state tax
A request for a change of tax address.
Article 295. Order of the payment and payment of a single payment
tax
295.1. Fees of the single tax of the first and second groups
pay the only tax by making the advance contribution not
later the 20-number (inclusive) of the current month.
Such payers of a single tax can make a single payment
The Tax Advance for the Whole Tax (Reporting) period
(quarter, year), but not more like the end of the current reporting year.
In case of a rural, village or city council is making a decision
regarding the change of previously established single tax rates, the only
the tax is paid for by these rates in order and row,
By paragraph 12.3.4., paragraph 12.3., paragraph 12.3. of this Code.
295.2. Account of advance fees for single payers
the tax of first and second groups is carried by the State
(a) Tax service based on the claims of such a taxpayer
A tax on the size of the selected single tax rate,
a period of annual leave and/or statements regarding the term of temporary
Loss of performance.
295.3. List of third and fourth groups
pay the only tax for 10 calendar days after
marginal line of filing a tax declaration for tax returns
(Reporting) Quarter.
295.4. Payment of a single tax is carried out by location
Tax address.
295.5. Taxpayers the only tax of first and second groups that are not
use the work of hired persons, exempt from payment
single tax during one calendar month per year per hour.
on vacation, as well as a period of illness confirmed by a copy of the leaves
(leaves) inoperability if it lasts 30 and more
Calendar days.
295.6. Amounts of single tax, paid in accordance with paragraph
the second paragraph 295.1 and paragraph 295.5 of this article, are subject to
by counting on future payments from this tax on the statement
The payer of a single tax.
Mistakenly ta/or supermeasure of a single tax
are subject to the return of the taxpayer in the order set up to this
The Code.
295.7. The only tax calculated for exceeding the volume
income, is paid within 10 calendar days after the border
Tax declaration on tax (Reporting) line
Quarter.
295.8. In case the payment of a single tax is terminated
The failure of the economic activities of the
The payment of a single tax is awarded to such a taxpayer to the last
a day (inclusive) calendar month, in which to the State
The tax service has issued a failure to deny the simplified system
Taxation in connection with the termination of the conduct of the host system
activity.
Article 296. Accounting and Accountability of the Platters
single tax
296.1. The taxpayers of the single tax lead the order,
with a specified sub-paragraph of 296.1.1-296.1.3 of this item.
296.1.1. Fees of a single tax of first and second groups and
The taxpayers of the single tax of the third group that are not payers
The value added tax, will lead a revenue book by means of
daily, according to the working day, the reflection received.
Revenue.
Income book form, the order of its conduct is approved
Ministry of Finance of Ukraine.
296.1.2. Taxpayers the only tax of the third group that are
The tax payers for the added value, lead revenue and
costs by form and in the order set by the Ministry of
Finance Ukraine.
296.1.3. Fourth Group's Single Tax Platters
using the simplified accounting data of the revenue
and expenses against provisions of paragraph 44.2 of Article 44 of this
The Code.
296.2. Taxpayers the only tax of the first group serve to
of the State Tax Service of the Tax Declaration of the Platonic
single tax in strings, set for annual tax returns
the (reporting) period in which the volume of income is reflected,
Monthly advance contributions as defined by paragraph 295.1 of Article 295
That's the Code.
Such a tax declaration is served if the payer of a single
The tax was not allowed over the year of the income of the year,
in 291.4 of Article 291 of this Code, and/or
Alone on the payment of a single tax tax,
installed for taxpayers a single tax of a second or third
groups.
296.3. Platters of a single tax of the second-fourth group
submit to the State Tax Declaration of the Tax Declaration
The payer of a single tax in the line set for quarterly
The tax (reporting) period.
296.4. The tax declaration is filed to the state body
the tax service for the location of the tax address.
296.5. Received during the tax (reporting) period
Income exceeding the amount of income established by paragraph 291.4
articles 291 of this Code are reflected by the subscribers of a single
the tax declaration, given the features,
defined by the subparagraphs 296.5.1-296.5.5 of this article.
296.5.1. Taxpayers the only tax of the first group serve to
the state tax declaration of the tax declaration on the line,
installed for the quarterly tax (reporting) period, in
The case of the income determined by the
291.4 Articles 291 of this Code, or Self-Acceptance
the decision to go to pay tax on rates set forth
for the taxpayers of the single tax of the second or third group.
In this case, the tax declaration separately reflected the scope of the
income taxable by the stakes defined for the taxpayer;
single first group tax, the volume of income taxable for
15 percent, the income tax, taxable by the new rate.
single tax, chosen according to the terms defined by this
Chapter 295.1 of Article 295
That's the Code.
Filing a tax declaration on the line set for
of the quarterly tax (reporting) period, freeing such
payers from the duty of filing a tax declaration in strings,
is set for the annual tax (reporting) period.
296.5.2. Taxpayers of the second group ' s second tax in tax
The declaration separately reflects:
(1) Monthly advance contributions as defined by paragraph 295.1
Articles 295 of this Code;
2) the volume of income taxable for each of the chosen ones
A single tax rate;
3) volume of income taxable at 15 per cent (in
the case of income above).
296.5.3. Taxpayers of the single tax of the third group in the tax
The declaration separately reflects:
(1) the volume of income tax on each of the selected
A single tax rate;
2) volume of income, taxable at 15 per cent (in
the case of income above).
296.5.4. Fourth Group's Single Tax Taxpayers
The tax declaration separately reflects:
1) volume of income, taxed at the appropriate rate of the single
A tax established by paragraph 293.3 of Article 293 of this Code;
(2) the volume of income taxable by the double rate,
293.3, paragraph 293.3, of this Code (in case of
(...) (...)
296.5.5. In case of another way of calculation than
defined in this chapter, the exercise of activities that do not give
the right to apply a simplified taxation system, a failure
non-payment of a single tax
first and second groups, taxpayers a single tax in tax reform
The declarations further reflect the separately income obtained from
Perform such operations.
296.6. The amount of income above is displayed in
A tax declaration for a tax (reporting) period in which
That's what happened.
This received the amount of income above set for
The taxpayers ' only tax of the first and second groups is not included in
volume of income from which the next selected rate is paid
The taxpayers ' only tax.
296.7. Tax declaration consists of a growing amount
With regard to the rules of paragraph 296.5 and 296.6 of this article. Refine
The tax declaration is filed in the order established by this
The Code.
296.8. Single tax payers to get help about
Revenues have the right to submit to the State Tax Service Authority
a tax declaration for another than a quarterly (annual) tax
(Reporting) period, which does not release such taxpayer tax.
mandatory submission of the tax declaration in the lines set for
a quarterly (annual) tax (reporting) period.
Such a tax declaration consists of rules
points 296.5 and 296.6 of this article and not the basis for
Deductions and/or tax liability payments.
296.9. Forms of tax returns of a single tax,
specified paragraphs 296.2 and 296.3 of this article are approved in
of the order established by Article 46 of this Code.
296.10. Taxpayers the only tax of first-third groups fail
apply calculation transactions.
Article 297. Account, payment and submission features
reporting on individual taxes and fees
Taxpayers ' s only tax
297.1. Taxpayers ' single tax is exempt from duty
accounting, payment and filing of tax reporting from such
Taxes and fees:
(1) Tax for profits of businesses;
(2) Income tax in part of income (object)
(a) The work of the Committee
Physical and taxable according to this chapter;
(3) Tax on added value from supply operations
goods, jobs and services, the location of which is located at
customs territory of Ukraine, except tax on added cost, which
are paid by individuals and entities who have chosen
rate of single tax, specified by sub-paragraph 1 of paragraph 293.3
Article 293 of this Code;
(4) Land tax, other than land tax for land
areas not used for the failure of the host system
Activities
5) collecting for the failure of some types of business
Activities
6) collecting for the development of viticulture, horticulture and
Hmthelarity.
297.2. Counting, payment and reporting of taxes and taxes
Other than mentioned in paragraph 297.1 of this article,
are carried out by the taxpayers of the single tax in order and size,
This is the Code.
In case of import of goods into customs territory of Ukraine, taxes and
fees and customs payments are paid by a single tax on the
in general terms under the law.
297.3. The taxpayer is committed to this
Code of the tax agent function in case of counting (payment,
(...) (...)
for the benefit of a physical person who is in labor or
Civil-legal relations.
Article 298. How to choose or go to a simplified system
Taxation, or denial of a simplified system
Taxation
298.1. How to choose or go to a simplified system
Taxation is carried out according to
Subitems 298.1.1-298.1.4 of this article.