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Aspects of the tax regulation of tourism in Ukraine

At the present stage of development of the Ukrainian state tourism in the country is given close attention, as evidenced by the adoption in 1995 of a special Law of Ukraine «On Tourism» from 15.09.1995, the number 324/95-VR (hereinafter — the Law number 324) and entering into it for duration of about a dozen amendments. The Act sets out the general legal, organizational and socio-economic foundations of the state policy in the field of tourism. Article 6 of the Law № 324 declares tourism one of the priorities of the economy and culture, and announces the creation of favorable conditions for tourism activities through the simplification and harmonization of tax regulation of such activities...

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Taxation of company profits

Taxation of company profits in Ukraine from 01.04.2011. — to understand for «five minutes»

With the entry into force of the Tax Code of Ukraine has changed the procedure for calculating the tax on profits. On the one hand, the Tax Code of Ukraine continues to provide records of income and expenses (including non-«gross» in the interpretation of the «old» Law), the need for depreciation of fixed assets, documentation of expenses, etc. On the other hand — a thing of the concept of non-existence of the first event, the number of groups of assets and their depreciation rules have changed, in part «to shuffle» items of income and expense, partially altered the taxation of a special kind...

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Who can give tax records

Who can give tax records? Allow me to introduce … or «tax representative» for the entrepreneur!

Today’s entrepreneurs — a «jack of all trades», which in addition to its business still find time for tax accounting, reporting delivery, submission of applications, correspondence with the tax authorities. And how to be an entrepreneur for a variety of reasons are unable to personally engage in tax accounting, to go to the tax office, to communicate with the tax authorities, etc.? In this case, the solution to such a «busy» businessman will involve «tax representative» *. What is this person, what are the powers and responsibilities, how it differs from the tax payer? Answers to these questions can be found in the Tax Code of Ukraine, which regulates relations in the sphere of taxation.

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