Single tax payers of the first and second groups and single tax payers of the third group (individual enterpreuners), who are not value added tax payers, keep the Income Book by daily, based on the results of the working day, reflection of the received income. Single taxpayers of the third group (individual enterpreuners), who are VAT payers, keep a Book of income and expenses.
This was reminded by the Main Department of the State Tax Service in Kyiv region.
When filling in the tax return of the single tax payer - individual enterpreuner, the data of the Book of Income Accounting or the Book of Income and Expenditure Accounting are used, and their indicators must be confirmed by primary documents that have the right to study and verify the supervisory authorities during inspections.
FOP - single tax payers of the first - third groups are obliged to ensure the storage of primary documents on the basis of which the data of the Book of Income or the Book of Income and Expenses used to compile the tax return of the single taxpayer - FOP, or other primary documents used to compile tax returns on other taxes and fees - in case of payment.
Such primary documents are stored for at least 1095 days from the date of submission of the tax return of the single taxpayer - sole proprietorship or other tax reporting for which they are used, and in case of liquidation of the taxpayer documents for the period of its activity not less than 1095 days its liquidations, which were kept in the body of the State Tax Service, in the manner prescribed by law are transferred by the body of the State Tax Service to the archive.
Failure to provide the single taxpayer - sole proprietor storage of primary documents, accounting and other registers, accounting and statistical reporting, other documents on the calculation and payment of taxes and fees entails a fine of 1020 hryvnias.
The same actions committed by a single taxpayer - individual enterpreuner, who was fined for the same violation during the year, entail a fine of 2040 hryvnias.