LETTER OF THE STATE TAX SERVICE OF UKRAINE

of April 17, 2012 No. 11206/7/17-1217

About responsibility for inadequate maintaining or ignorance, loss of the book of accounting of the income or the book of accounting of the income and expenses

State Tax Administration of Ukraine, considering numerous addresses concerning responsibility of the physical person - the entrepreneur - the payer of the single tax in case of loss of the book of accounting of the income or the book of accounting of the income and expenses, reports the following.

According to subitem 1 of item 296.1 of article 296 of the Tax Code of Ukraine of December 2, 2010, with changes and amendments (further NKU), payers of the single tax record No. 2755-VI according to the procedure, certain subitem 296.1.1 - 296.1.3 items 296.1 of Art. 296 of NKU. The form and procedure for books of accounting of the income and books of accounting of the income and expenses (further - Books of accounting) are approved by the order of the Ministry of Finance of Ukraine of 15.12.2011 No. 1637 (further - the Order No. 1637), registered in the Ministry of Justice of Ukraine in 27.12.2011 for No. 1534/20272.

According to item 44.5 of Art. 44 of NKU it is determined that in case of loss, damage or early destruction of the documents specified in items 44.1 and 44.3 of Art. 44 (these are documents of accounting and obligation of their storage), the taxpayer shall in five-day time from the date of such event in writing report body of the State Tax Service for the place of accounting according to the procedure established by NKU for submission of tax statements. The payer shall recover the lost documents within 90 calendar days from the date of which comes behind day of receipt of the message in body of the State Tax Service.

According to the item of the 10th section 6 of the Regulations on documentary ensuring records in financial accounting approved by the order of the Ministry of Finance of Ukraine of 24.05.95 No. 88, registered in the Ministry of Justice of Ukraine of 05.06.95 for No. 168/704, in case of loss of the Book of accounting the physical person - the entrepreneur - the payer of the single tax shall address to law-enforcement bodies for the statement for loss of the Book of accounting and receive the certificate of submission of such statement.

They shall be stored by Item 8 of the Procedure for ledger maintenance of the accounting approved by the Order No. 1637, at the taxpayer within 3 years after accomplishment of the last record.

According to Art. 121 of the Tax code of Ukraine failure to provide the taxpayer of storage of primary accounting and other registers, accounting and statistical records, other documents concerning calculation and tax payment and charges during stipulated in Clause 44 NKU terms of their storage and/or failure to provide by the taxpayer to monitoring bodies of originals of documents or their copy when implementing tax control in the cases provided by NKU

- involve imposing of penalty in the amount of 510 hryvnias.

The same actions made by the taxpayer to whom within year the penalty for the same violation was applied

- involve imposing of penalty in the amount of 1020 hryvnias.

Article of 164 comments of "1" Code of Ukraine about administrative violations of 07.12.84 No. 8073-X, with changes and amendments, ignorance of accounting or inadequate accounting and expenses subjects of managing for which the laws of Ukraine establish obligatory form of accounting involves the prevention or imposing of penalty in the amount of 3 to 8 tax-free minima of the income of citizens.

The actions provided by part one of this Article, which are commited by person which for year was subjected to administrative punishment for the same violation involve imposing of penalty in the amount of 5 to 8 tax-free minima of the income of citizens.

Therefore, in case of loss by the physical person - the entrepreneur the payer of the single tax of the book of accounting of the income or books of accounting of the income and expenses to it applies the administrative and financial responsibility on condition of non-compliance with requirements of Item 44.5 of Art. 44 of NKU by it.

In case of loss of the book of accounting of the income and expenses physical litsompredprinimatel who performs activities on general system of the taxation it also has administrative and financial responsibility for non-compliance with conditions of requirements of Item 44.5 of Art. 44 of NKU.

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