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The document ceased to be valid since  January 1, 2021 according to Item 1 of the Order of the Ministry of Finance of Ukraine of  November 26, 2020 No. 728

Registered by 

Ministry of Justice of Ukraine

July 7, 2015

No. 800/27245

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 19, 2015 No. 579

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 and the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve enclosed:

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

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

2. Declare invalid the 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", registered in the Ministry of Justice of Ukraine on December 27, 2011 for No. 1534/20272.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) to provide in accordance with the established procedure:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. Determine that books 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) and the books of accounting of the income and expenses (for payers of the single tax of the third group, which are taxpayers on value added) registered before entry into force of this order are effective before their termination.

6. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Minister

N. Yaresko

 

Approved by the Order of the Ministry of Finance of Ukraine of June 19, 2015 No. 579

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

Date of record

Income from activities implementation *

The income, is assessed with tax at the rate of 15%

the cost of the sold goods, the performed works, the rendered services

cost gratuitously the received goods (works, services), UAH, kopek.

everything, UAH, kopek (Gr. 4 + gr. 5)

income type **

amount, UAH, kopek.

amount, UAH, kopek.

the amount of the returned means for goods (works, services) and/or subscriptions, UAH, kopek.

the corrected income amount, UAH, kopek (Gr. 2 - gr. 3)

1

2

3

4

5

6

7

8

__________

* According to Item 293. 2, 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 1-5 of Item 293.4 of Article 293 of Chapter 1 of the Section XIV of the Tax code of Ukraine the figure from 1 to 5, which corresponds to income type, determined in this Item is noted.

Director of the department of tax, customs policy and methodology of financial accounting

M. A. Chmeruk

 

Approved by the Order of the Ministry of Finance of Ukraine of June 19, 2015, No. 579

Procedure for ledger maintenance of accounting of the income for payers of the single tax of the first, second and third groups 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 - the entrepreneurs who chose simplified taxation system and being 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 reflect the gained income.

2. The book is kept at the choice of the taxpayer in paper or in electronic form.

3. In case of election as the taxpayer of ledger maintenance in paper form:

1) the taxpayer shall submit to monitoring body in the main place of accounting the Book on which title page are specified: surname, name and middle name, registration number of accounting card of the taxpayer or series and passport number for physical persons which have mark in the passport about the right to make any payments on series and passport number, the tax address;

2) the book is stitched, numbered, free of charge is registered in monitoring body. The book makes sure the signature of the head or deputy manager of monitoring body and is sealed;

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