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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 26, 2001 No. 1269

About approval of the Procedure for ledger maintenance of accounting of the income and expenses

(as amended of the Resolution of the Cabinet of Ministers of Ukraine of 23.09.2014 No. 485)

According to article 9 of the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for ledger maintenance of accounting of the income and expenses which is applied.

2. State Tax Administration to establish control of observance by subjects of business activity of the Procedure for ledger maintenance of the accounting of the income and expenses approved according to Item 1 of this resolution.

3. This resolution becomes effective from the date of publication.

Prime Minister of Ukraine

A. Kinakh

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of September 26, 2001, No. 1269

Procedure for ledger maintenance of accounting of the income and expenses

1. The book of accounting of the income and expenses (distances - the book) is kept by physical persons - entrepreneurs who pay the single tax, and also persons who hold the preferential trade patent for sales of goods (except excisable) (provision of services) according to the legislation concerning patenting of some types of business activity if such persons is not taxpayers on value added according to the legislation (further - subjects of business activity).

2. The strung together and numbered book is registered in body of the State Tax Service for the place of state registration of the subject of business activity (further - body of registration).

In body of registration properly drawn up book copy together with the statement for its registration in which are noted is shown:

the name, the location, bank details, identification code - for the legal entity;

surname, name, middle name, passport data, the residence, identification number of the taxpayer and other obligatory payments - for physical person;

number and date of issue to the subject of business activity of the certificate on payment of the single tax or number, date of issue and effective period of the preferential trade patent.

The book is registered gratuitously within two working days from the date of provision of the specified documents. On the title page of the book the total quantity of pages, data on body of registration, registration date and number of the log entry of accounting of the registered books are noted. These data make sure the signature of the official who carried out registration, and are sealed body of registration.

The register of the registered books is conducted by body of registration.

3. The form of the book affirms State Tax Administration.

4. Entries in the book are carried out is legible the ball or ink pen. In case of introduction of corrections new record makes sure the signature of the subject of business activity - physical person or the signature of the head of the subject of business activity - the legal entity.

5. The subject of business activity in the book includes such data:

sequence number of record;

transaction date, connected with the carried-out expenses and/or the gained income;

expense amount upon their implementation, including the salary of the hired worker;

the amount of cost of the goods received for their sale (provision of services);

the amount of proceeds from sales of goods (provision of services) - with result in day.

6. The book is stored at the subject of business activity within 3 years after accomplishment of the last record.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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