of July 30, 2012 No. 20497/7/17-1217
Concerning provision by bodies of the State Tax Service of administrative services, in particular by issue to physical persons - to entrepreneurs of the certificate of the income for appointment and payment of government assistance to families with children according to resolutions of the Cabinet of Ministers of Ukraine of 27.12.2001 No. 1751, of 24.02.2003 No. 250, of 21.10.95 No. 848
The State Tax Service of Ukraine, for the purpose of settlement of provision by bodies of the State Tax Service of administrative services, in particular by issue to physical persons entrepreneurs of the certificate of the income for appointment and payment of government assistance to families with children according to resolutions of the Cabinet of Ministers of Ukraine of 27.12.2001 No. 1751, of 24.02.2003 No. 250, of 21.10.95 No. 848, reports.
For this time for physical persons - entrepreneurs two systems of the taxation of income gained from implementation of business activity are provided, each of which is regulated by regulations of the Tax code of Ukraine and has different procedure for the taxation of such income, accounting of the income and expenses and submission of the reporting.
Legal principles of application of simplified taxation system, accounting and the reporting, and also collection of the single tax are established in Chapter 1 of the Section XIV of the Tax code of Ukraine of 02.12.2010 No. 2755 - VI, with changes and amendments (further - the Code).
According to article 294 of the Code for payers of the single tax accounting tax periods are established: for physical litspredprinimatel who elected the first group the accounting period calendar year is, for payers of the second and third group the accounting period is the calendar quarter.
At the same time subitem 296.8 of article 296 of the Code provides that payers of the single tax have the right for receipt of the certificate of the income to submit to body of the State Tax Service the tax declaration for another, than the quarter (annual) tax (reporting) period that does not exempt such taxpayer from obligation of submission of the tax declaration in time, established for the quarter (annual) tax accounting period.
Therefore, bodies of the State Tax Service provide to the physical person - the entrepreneur who performs activities on simplified taxation system the certificate of the income based on the declaration of the payer of the single tax which moves for other than quarter (annual) tax (reporting) period.
At the same time, the taxation of income gained by the physical person - the entrepreneur from carrying out economic activity, except persons who chose simplified taxation system is regulated by article 177 of the Code.
According to subitem 177.5 of article 177 of the Code physical persons - entrepreneurs submit to body of the State Tax Service the tax declaration in the place of the tax address by results of calendar year to the terms determined by subitem 49.18.5 of Item 49.18 of article 49 of the Code for annual accounting tax period in which along with entrepreneurial incomes other income from sources of their origin from Ukraine and the foreign income (item 177.11 of Art. 177 of the Code) shall be specified.
At the same time subitems 177.5.2 provide by Items 177.5 of article 177 of the Code that physical persons - entrepreneurs who are registered for year in the procedure established by the law or passed from simplified taxation system to general system of the taxation or paid the fixed tax to the introduction in operation of the Code, submit the tax declaration by results of reporting quarter in which such activities are begun or there is transition to general system of the taxation.
Considering numerous addresses of physical litspredprinimatel, concerning need of receipt of the certificate of the income on appointment and payments of government assistance to families with children and before settlement of this question at the legislative level, we recommend to regional Tax Services to provide to this category of entrepreneurs of the certificate of the income based on the submitted tax declarations about property condition and the income for other than (annual) tax accounting period (quarter).
At the same time, such quarter declaration does not exempt the entrepreneur from obligation of submission of the tax declaration in time, established for the tax accounting period, according to requirements subitem 177.5 of article 177 of the Code, and is not the basis for charge and/or payment of the tax liability.
We ask to bring requirements of the specified letter to district GNS.
Vice-chairman A. P. Ignatov
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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