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The document ceased to be valid since  July 28, 2015 according to Item 2 of the Order of the Ministry of Finance of Ukraine of  June 19, 2015 No. 579

It is registered

in the Ministry of Justice of Ukraine

December 27, 2011.

No. 1534/20272

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 15, 2011 No. 1637

About approval of forms of the book of accounting of the income and books of accounting of the income and expenses and procedures for their maintaining

According to subitems 296.1.1 and 296.1.2 of Item 296.1 of Article 296 of Chapter 1 of the Section XIV of the Tax code of Ukraine PRIKAZYVAYU:

1. Approve enclosed:

Form of the book of accounting of the income (for payers of the single tax of the first and second groups and payers of the single tax of the third group who are not taxpayers on value added);

Procedure for ledger maintenance of accounting of the income of payers of the single tax of the first and second groups and payers of the single tax of the third group who are not taxpayers on value added;

Form of the book of accounting of the income and expenses (for payers of the single tax of the third group who are taxpayers on value added);

Procedure for ledger maintenance of accounting of the income and expenses of payers of the single tax of the third group who are taxpayers on value added.

2. (Chmeruk M. O.) to provide to department of tax, customs policy and methodology of financial accounting submission of this order in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.

3. (Press service) (Kosarchuk V. P.) in ten-day time from the date of state registration of this order in the Ministry of Justice of Ukraine to provide to management of communications its promulgation on the official website of the Ministry of Finance of Ukraine on the Internet.

4. This order becomes effective from the date of its official publication, but not earlier 01.01.2012.

5. To impose control over the implementation of this order on the First Deputy Minister Myarkovsky A. I.

 

Minister F.Yaroshenko

Approved by the Order of the Ministry of Finance of Ukraine of December 15, 2011 No. 1637

The book of accounting of the income (for payers of the single tax of the first and second groups and payers of the single tax of the third group who are not taxpayers on value added)

--------------------------------------------------------------------------------------------
|Дата| Доход от проведения деятельности* | Доход, который |
| |------------------------------------------------------------------|облагается налогом|
| | стоимость проданных товаров, |стоимость | сумма |всего, | по ставке 15%** |
| | выполненных работ, |бесплатно |задолженности, |грн. |------------------|
| | предоставленных услуг |полученных| по которой |(гр.4 +| вид | сумма, |
| |-------------------------------| товаров | миновал срок |гр.5 + | дохода | грн. |
| |сумма,| сумма |откорректи-| (работ, | исковой |гр.6) | | |
| |грн. |возвращенных| рованная | услуг), |давности, грн. | | | |
| | | средств за | сумма | грн. | | | | |
| | | товар | дохода, | | | | | |
| | | (работы, | грн. | | | | | |
| | | услуги) | (гр.2 - | | | | | |
| | | и/или | гр.3) | | | | | |
| | | подписки, | | | | | | |
| | | грн. | | | | | | |
|----+------+------------+-----------+----------+---------------+-------+---------+--------|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
--------------------------------------------------------------------------------------------

_______________

* According to Item 293.2 and the subitem 2 of Item 293.3 of Article 293 of Chapter 1 of the Section XIV of the Tax code of Ukraine (except the income which is assessed with tax at the rate of 15%).

** According to subitems 2-4 of Item 293.4 of Article 293 of Chapter 1 of the Section XIV of the Tax code of Ukraine.

 

Director of the department of tax, customs policy and methodology of financial accounting M. O. Chmeruk

Approved by the Order of the Ministry of Finance of Ukraine of December 15, 2011, No. 1637

Procedure for ledger maintenance of accounting of the income of payers of the single tax of the first and second groups and payers of the single tax of the third group who are not taxpayers on value added

1. According to subitem 296.1.1 of Item 296.1 of Article 296 of Chapter 1 of the Section XIV of the Tax code of Ukraine (further - the Code) physical persons - entrepreneurs who chose simplified taxation system and are payers of the single tax of the first and second groups, and also payers of the single tax of the third group who are not taxpayers on value added (further - the taxpayer) keep the book of accounting of the income (further - the Book) in which daily, following the results of the working day, display the gained income.

2. The strung together and numbered Book gratuitously is registered in body of the State Tax Service for the main place of accounting of taxpayers.

3. Entries in the Book are carried out is legible ink of dark color or paste of ball pens. In case of introduction of corrections new record makes sure the signature of the taxpayer.

4. In the Book actually received income amount from carrying out activities with total result in month, quarter, year is displayed. In case of need registration of the new Book during the tax (reporting) period of record in it continue the accruing result, and the previous Book remains at the taxpayer.

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