Does the right single tax payer to sell beer in bottles?
According to 291.5 of the Tax Code can not be single tax payers entities (including natural revs persons - entrepreneurs) that sell excisable goods other than of individuals related to retail beer and table wines. Thus, individual entrepreneurs, involved in the retail sale of beer and table wines, can be single tax payers and thus sell beer in bottles.
It should be noted that in this case the legislation does not provide the use of PPO and keeping account books. According to paragraph 6 of Article 9 of the Law of Ukraine "On the use of registers for settlement transactions revs in trade, catering and services" from 06.07.1995 265/95 VR recorders payment transactions and pay-books do not apply to the sale of goods (services) for individuals - employers who pay a flat tax). However, settlement documents to customers, it is necessary to issue, namely revs receipt.
As for reporting to the employer, then the terms of the provision of paragraph 296.3 CLE due under a single tax payer second group served to tax authorities tax return single tax payer in the terms established for quarterly tax (reporting) period, the place of taxation address. Declaration is filled with the requirements of paragraph 296.5.2 TCU, according to which it further recognized: monthly advance payments specified in paragraph 295.1 of Article 295 of this Code; the amount of income taxed by each of the selected single tax rates; the amount of income taxed at 15 percent revs (in the case of excess of income). revs
Single tax payment is made as a down payment revs no later than the 20th day (inclusive) of the month. Single taxpayers paragraph 297.1 CLE exempt from charges, payment and reporting for duty on the development of viticulture, horticulture and hop. A mandatory requirement is correct Keeping income and expenses revs for edinonalozhnika 2 groups, and the need to reflect the income of her total for the day (no transcripts for each sale) (pp.296.1.1 PKU).
Entries in the book are performed on the basis of the working day during which the income revs received, including funds received for the current revs account of the taxpayer and / or received in cash, the amount of debt for which the limitation period has expired, do not forget to reflect revenue actually received free products (works, services). Most unrecorded income in the last paragraph brings many entrepreneurs.
It is possible the Use sleduyuschye HTML -tehy and Attributes: <a href="" title=""> <abbr title = ""> <acronym title = ""> <b> <blockquote cite = ""> <cite> <code> <del revs datetime = ""> <em> <i> <q cite = ""> <strike> <strong>
Categories E-news revs reporting tax single revs tax total Tax for Sole Single Social Tax Value Added Tax Income tax answers questions from readers in the lives of citizens Taxes Other taxes and fees Different Forms Reporting Accounting Background
Does the right single tax payer to reduce their income by the amount revs of accrued single social tax and personal income tax? Or as referred to in paragraph 292.10 TCU Does the right to choose a single tax payer quarterly period from VAT? Does the right payer of income tax deductible for checks on edinschiki first group? FLP under the regular or single tax payer third group? What's more profitable? Is there a rental service for purposes of the tax law? Can a single tax payer other groups to rent property? Help on maternity leave for the entrepreneur - a single tax payer. Eligibility for and example of calculation revs of single revs tax payer 2012 and registration of VAT. Right or duty?
What's new on the forum? Letter from Mifinu 01/09/2014 p. N 31-08040-06-3 / 22381 on the employment of citizens from the area ATO Author: Alex ABLE October 20, 2014, 09:59 The responsibility for declare the tax bill in YERPN Author: Alex ABLE October 16, 2014, 10:10 Business Sole proprietorship is not at his residence. To pay taxes? Author: Alex ABLE October 15, 2014, 10:51 Letter from SBS 17/12/2012 p. N 7242/0 / 61-12 / 15-1415 Author: Alex ABLE October 14, 2014, 12:53 On display in the form number 1DF the third quarter revs of 2014 the amount of tax on interest and military training Author: Alex ABLE October 14, 2014, 7:16
Recent Entries From January 1, 2015 Annex 8 to the VAT will not provide the right to a tax credit for unregistered tax bill Calculation of maternity
MORE
According to 291.5 of the Tax Code can not be single tax payers entities (including natural revs persons - entrepreneurs) that sell excisable goods other than of individuals related to retail beer and table wines. Thus, individual entrepreneurs, involved in the retail sale of beer and table wines, can be single tax payers and thus sell beer in bottles.
It should be noted that in this case the legislation does not provide the use of PPO and keeping account books. According to paragraph 6 of Article 9 of the Law of Ukraine "On the use of registers for settlement transactions revs in trade, catering and services" from 06.07.1995 265/95 VR recorders payment transactions and pay-books do not apply to the sale of goods (services) for individuals - employers who pay a flat tax). However, settlement documents to customers, it is necessary to issue, namely revs receipt.
As for reporting to the employer, then the terms of the provision of paragraph 296.3 CLE due under a single tax payer second group served to tax authorities tax return single tax payer in the terms established for quarterly tax (reporting) period, the place of taxation address. Declaration is filled with the requirements of paragraph 296.5.2 TCU, according to which it further recognized: monthly advance payments specified in paragraph 295.1 of Article 295 of this Code; the amount of income taxed by each of the selected single tax rates; the amount of income taxed at 15 percent revs (in the case of excess of income). revs
Single tax payment is made as a down payment revs no later than the 20th day (inclusive) of the month. Single taxpayers paragraph 297.1 CLE exempt from charges, payment and reporting for duty on the development of viticulture, horticulture and hop. A mandatory requirement is correct Keeping income and expenses revs for edinonalozhnika 2 groups, and the need to reflect the income of her total for the day (no transcripts for each sale) (pp.296.1.1 PKU).
Entries in the book are performed on the basis of the working day during which the income revs received, including funds received for the current revs account of the taxpayer and / or received in cash, the amount of debt for which the limitation period has expired, do not forget to reflect revenue actually received free products (works, services). Most unrecorded income in the last paragraph brings many entrepreneurs.
It is possible the Use sleduyuschye HTML -tehy and Attributes: <a href="" title=""> <abbr title = ""> <acronym title = ""> <b> <blockquote cite = ""> <cite> <code> <del revs datetime = ""> <em> <i> <q cite = ""> <strike> <strong>
Categories E-news revs reporting tax single revs tax total Tax for Sole Single Social Tax Value Added Tax Income tax answers questions from readers in the lives of citizens Taxes Other taxes and fees Different Forms Reporting Accounting Background
Does the right single tax payer to reduce their income by the amount revs of accrued single social tax and personal income tax? Or as referred to in paragraph 292.10 TCU Does the right to choose a single tax payer quarterly period from VAT? Does the right payer of income tax deductible for checks on edinschiki first group? FLP under the regular or single tax payer third group? What's more profitable? Is there a rental service for purposes of the tax law? Can a single tax payer other groups to rent property? Help on maternity leave for the entrepreneur - a single tax payer. Eligibility for and example of calculation revs of single revs tax payer 2012 and registration of VAT. Right or duty?
What's new on the forum? Letter from Mifinu 01/09/2014 p. N 31-08040-06-3 / 22381 on the employment of citizens from the area ATO Author: Alex ABLE October 20, 2014, 09:59 The responsibility for declare the tax bill in YERPN Author: Alex ABLE October 16, 2014, 10:10 Business Sole proprietorship is not at his residence. To pay taxes? Author: Alex ABLE October 15, 2014, 10:51 Letter from SBS 17/12/2012 p. N 7242/0 / 61-12 / 15-1415 Author: Alex ABLE October 14, 2014, 12:53 On display in the form number 1DF the third quarter revs of 2014 the amount of tax on interest and military training Author: Alex ABLE October 14, 2014, 7:16
Recent Entries From January 1, 2015 Annex 8 to the VAT will not provide the right to a tax credit for unregistered tax bill Calculation of maternity
MORE
No comments:
Post a Comment