The introduction in 2017 of the mandatory payment of the Single contribution tax in the minimum amount, even in the absence of income (profit), put many sole proprietors with irregular activities in front of a difficult choice: urgently "close", pay Single contribution tax in the minimum amount or face the threat of monthly arrears to cancel the relevant requirement.
Taxpayers are required to keep records of income, expenses and other indicators related to the definition of objects of taxation and / or tax liabilities, on the basis of primary documents, accounting records, financial statements, other documents related to calculation and payment of taxes and fees.
The text of the concession agreement was approved at the meeting of the working group on harmonization of the provisions of the concession agreement on the project in the Kherson sea trade port. Its signing is expected in June. This was reported by the government portal.
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 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.