In accordance with the first paragraph. 298.1.2 art. 298 TCU duly registered natural persons - entrepreneurs who before the end of the month in which the state registration took place, applied for the simplified taxation system and the single tax rate set for the first or second group, are considered payers of the single tax from the first day of the month, following the month in which the state registration took place.

Friday, 14 August 2020 07:34

The STS received new powers

On July 29, 2020, the amendments made by the Resolution of the Cabinet of Ministers of Ukraine № 643 "On Amendments to the Regulations on the State Tax Service of Ukraine" came into force, which corrected the provisions of the Resolution of the Cabinet of Ministers № 227.

According to item 89.1 of Art. 89 of the Tax Code the right of tax lien arises:

The Supreme Court overturned the unfounded decisions of the courts of previous instances that refused to restore the violated rights of a person who had been illegally brought to administrative responsibility.

The order of the Ministry of Finance № 323 "On approval of Amendments to the Procedure for accounting of taxpayers and fees" came into force.

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