of February 23, 2012 No. 4448-VI
About features of implementation of the state supervision (control) in the field of economic activity of rather physical persons - the entrepreneurs and legal entities applying simplified taxation system, accounting and the reporting
This Law determines features of implementation of the state supervision (control) in the field of economic activity of rather physical persons - the entrepreneurs and legal entities applying simplified taxation system, accounting and the reporting.
1. In this Law the terms "state supervision (control)", "measures of the state supervision (control)" are used in the values given in the Law of Ukraine "About the basic principles of the state supervision (control) in the field of economic activity".
1. Operation of this Law extends to physical persons entrepreneurs who are not registered by taxpayers on value added whose activities are not referred to high risk according to the Law of Ukraine "About the basic principles of the state supervision (control) in the field of economic activity" (further - physical persons - entrepreneurs), and the legal entities applying simplified taxation system, accounting and the reporting that provides inclusion of the value added tax in structure of the single tax which activities are not referred to high risk according to the Law of Ukraine "About the basic principles of the state supervision (control) in the field of economic activity" (legal entities are farther).
2. Operation of this Law does not extend to the public relations connected with the state control of compliance with law concerning foodstuff, forages, by-products of animal origin, health and wellbeing of animals.
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