Рубрика: ukraine taxes

Open new accounts for a unified social tax

Department of Revenue and Duties of Ukraine reported that in order to implement provisions of the Law of Ukraine of 04.07.2013 «On amendments to some legislative acts of Ukraine in connection with the administrative reform,» September 19, 2013 opened new accounts in the State Treasury Service for enrollment single social tax. Account numbers are set forth in the publication. At the time of publishing ( 23.09.13) open accounts blocked, introducing them to the action of the Ministry of Revenue and Duties of Ukraine announced.

The ultimate solution of all questions regarding the accounts that are to be transferred to a single social tax fee payers should be addressed to the authority of income and fees at the place of their registration as payers of the single social tax...

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How to deliver the goods to stay in the second group of the single tax

On the basis of the Tax Code of Ukraine Art. 291.4 to the 2 — group of businessmen edinonalozhnikov include persons engaged in economic activities to provide services to a single tax payer and / or the general public , the sale of goods, provided that they fulfill the criterion of the number of employees and the size of the boundary of income. As can be seen from the provisions of the Tax Code of Ukraine st.291.4 such businesses can sell products to anyone, but only to provide services to a single tax payer and / or the public. Provision of such services by owner » obschesistemschikam » in the interpretation of section 4) Art. 299...

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Selling lottery through the terminal

Can the FLP on a single tax sell state lottery , placing in store lottery terminal on my own behalf or as an intermediary ( for a fee ) ? (question came to the forum on site «Accounting and Taxes»).

The order of application of the simplified system regulates entrepreneurs Section XIV of the Tax Code of Ukraine. St.291.5 of the Tax Code of Ukraine establishes a list of activities for which the use of a simplified implementation of the System. Note that although the lottery business directly in the list of «forbidden » for entrepreneurs single taxpayers activities not mentioned, but there are other lines of business , to the attitude of lotteries which is ambiguous. For example , the activities of the organization and conduct of gambling , financial intermediation , etc.

In accordance with ...

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What should I do if the goods are presented a single tax payer for firm

Can the owner of the single tax payer to give your product the entrepreneur on a common system of taxation ? What are the consequences for both parties? It is not regarded as a non-cash payments , which for the owner of the single tax payer banned? ( question came to the forum on site «Accounting and Taxes «).

Relations between the parties ( the donor and the donee ) as a result of donation of property gl.55 regulates the Civil Code of Ukraine (hereinafter — Civil Code ) . As a gift giver transfers or undertakes to transfer to the second side of the future — the donee free of any thing in the property (the gift ) ...

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Financial assistance on behalf of the owner for the enterprise

Businessman on a common system of taxation provided from your business account returnable financial assistance to legal entities. What are the tax consequences of it can be expected? Do I need an entrepreneur to transfer funds and their returns reflect the Book of income and expense ? Should the legal entity reflect the amount returned by a fax. 1DF number ? (Question entered the forum on site «Accounting and Taxes «).

On the basis of Art. 177.2 of the Tax Code of Ukraine object of taxation on personal income is the difference between the income of the entrepreneur and documented expenses . As seen from the art. 177...

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