Law of 16.01.2020 № 466 amended Article 65 of the Tax Code, which defines the procedure for registration of a self-employed person.
With regard to enterprises for which a decision on termination has been made, the tax authorities shall carry out an unscheduled documentary inspection. It sometimes raises a lot of questions for taxpayers. So consider the features of the procedure for such verification.
The transition of ownership of the object of taxation from one owner to another in a calendar year the tax is calculated for the previous owner for the period from January 1 this year to the beginning of the month in which ceased ownership of the specified object of taxation, and for a new owner - starting from the month in which he acquired the right of ownership.
The Parliament adopted as a basis the draft law № 3361 "On Amendments to Certain Legislative Acts of Ukraine Concerning the First Steps of Deregulation of Business through Civil Liability Insurance". This decision was supported by 264 people's deputies on June 2.