The new simplified system 2012: Commentary to the Law 4014-VI - Blog Igor zabut / LІGA.Blogi
Forums fordonsuppgifter
From January 22 to take effect fordonsuppgifter several laws of Ukraine, which provide, among other things, criminal defamation and extremism. This significantly simplifies the process of closing the access to Internet resources. Remember that your remarks, comments fordonsuppgifter and publication may not only result in criminal liability, but also adversely affect the image, reputation and security fordonsuppgifter of the Information Agency LigaBusinessInform. fordonsuppgifter We ask that you take into account the new requirements in their activities.
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01.01.2012 shall enter into force the Law of Ukraine 4014-VI of 04.11.2011 "On Making for Change to Podatkovogo Code of Ukraine that deyakih іnshih zakonodavchih aktіv Ukrainy schodo sproschenoї Sistemi fordonsuppgifter opodatkuvannya, oblіku zvіtnostі that." In previous comments, presented a preliminary analysis of the initial Bill 8521 on 16.05.2011, but in the final version of the law has been amended.
Single tax payers are divided into 4 groups with different tax rates and limits in terms of revenue, number of employees, activities, categories of buyers and the right to provide services and sell goods-legal persons on a common system.
Excluded discriminatory paragraph 139.1.12 NKU, which prohibits fordonsuppgifter the assignment of income tax payers fordonsuppgifter of the value of goods and services received from a single tax payer, for expenses. At the same time income tax payers are required to file with the declaration "a list of income and expenses fordonsuppgifter in the context of contractors - a single tax payer."
P.-persons - payers of single tax group 3 (See below.) - Returned an opportunity to register for VAT, but only if the eligibility compulsory registration (n. 181.1. NKU).
Moreover, based on the current wording of paragraph 181.1 and 293.8 points a future version of GCC to register for VAT in the case of exceeding the scope of supply under subsection. 181.1, is a right, but not the obligation of individuals and legal entities fordonsuppgifter - a single tax payer.
Single taxpayers - individuals of group 3 and legal persons of group 4, which exceeded the scope of supply provided fordonsuppgifter for in paragraph 181.1 CLE, returned to the status of "persons" ("osіb") in terms of Section V of the GCC.
According to the amendments printed in the tax bill is put such payers if it is available. However, this rate will come into effect only after the adoption of the law on the establishment of the principle of the economic activities of private law without the use of seals.
In general, rates increased. Only group 1 (trade in the market and the provision of services to the population) will pay less (maybe) - the rates for it approved at the level of 1 to 10% of the minimum wage. For group 2 the maximum rate - 20% of the minimum wage (ie, in the next year - more than 200 USD.). For the 3rd and 4th groups increased rates: 5% VAT and 3% VAT. This year's "bold" taxpayers fordonsuppgifter pay 4.3% VAT (10% minus ERU).
But the concept of "income" indefinitely extended. If the Decree of the President it was a "sales revenue" now "income" is defined as ... "any income" (with some, by no means new, exceptions).
Starting from 01.01.12 terminate Presidential Decree 727, respectively single fordonsuppgifter tax rate will no longer include ERUs (in 2011 - 57%). Thus, at the maximum tax rate for the second group (20% of the minimum wage in 2012) the entrepreneur will pay 214.69 USD. single tax plus 372.33 ERUs, only 586.93 USD. What to 174.40 USD. more than in 2011. More information about the ERU in 2012 click here..
Single tax replaces fordonsuppgifter the profit tax, personal income tax (in terms of host-activity); VAT (excluding import and except reductionists 3-4 group - VAT payers); land tax (in terms of host-activity); fee for the exercise of certain types of business activities; collection on the development of viticulture, horticulture and hop.
Accordingly, the results of uproschentsam business and subject to the restrictions fordonsuppgifter on the use of the simplified system will have to pay: the collection of 1st reg; environmental tax; payment for the use of radio frequency resource; fees for special-use of water; fee for special-use forest resources; duty; tax on real property, other than the land; charge space for car parking.
Single tax payers are prohibited the following activities: the organization and carrying out of gambling; exchange in-office; any activities with excisable goods (except retail sales of petroleum products in containers up to 20 liters and retail sale of beer with table wines nat-party); any activities with drag-metals and precious-stones (according STSU this prohibition applies to the production and trade of jewelery); ext
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Forums fordonsuppgifter
From January 22 to take effect fordonsuppgifter several laws of Ukraine, which provide, among other things, criminal defamation and extremism. This significantly simplifies the process of closing the access to Internet resources. Remember that your remarks, comments fordonsuppgifter and publication may not only result in criminal liability, but also adversely affect the image, reputation and security fordonsuppgifter of the Information Agency LigaBusinessInform. fordonsuppgifter We ask that you take into account the new requirements in their activities.
Share:
01.01.2012 shall enter into force the Law of Ukraine 4014-VI of 04.11.2011 "On Making for Change to Podatkovogo Code of Ukraine that deyakih іnshih zakonodavchih aktіv Ukrainy schodo sproschenoї Sistemi fordonsuppgifter opodatkuvannya, oblіku zvіtnostі that." In previous comments, presented a preliminary analysis of the initial Bill 8521 on 16.05.2011, but in the final version of the law has been amended.
Single tax payers are divided into 4 groups with different tax rates and limits in terms of revenue, number of employees, activities, categories of buyers and the right to provide services and sell goods-legal persons on a common system.
Excluded discriminatory paragraph 139.1.12 NKU, which prohibits fordonsuppgifter the assignment of income tax payers fordonsuppgifter of the value of goods and services received from a single tax payer, for expenses. At the same time income tax payers are required to file with the declaration "a list of income and expenses fordonsuppgifter in the context of contractors - a single tax payer."
P.-persons - payers of single tax group 3 (See below.) - Returned an opportunity to register for VAT, but only if the eligibility compulsory registration (n. 181.1. NKU).
Moreover, based on the current wording of paragraph 181.1 and 293.8 points a future version of GCC to register for VAT in the case of exceeding the scope of supply under subsection. 181.1, is a right, but not the obligation of individuals and legal entities fordonsuppgifter - a single tax payer.
Single taxpayers - individuals of group 3 and legal persons of group 4, which exceeded the scope of supply provided fordonsuppgifter for in paragraph 181.1 CLE, returned to the status of "persons" ("osіb") in terms of Section V of the GCC.
According to the amendments printed in the tax bill is put such payers if it is available. However, this rate will come into effect only after the adoption of the law on the establishment of the principle of the economic activities of private law without the use of seals.
In general, rates increased. Only group 1 (trade in the market and the provision of services to the population) will pay less (maybe) - the rates for it approved at the level of 1 to 10% of the minimum wage. For group 2 the maximum rate - 20% of the minimum wage (ie, in the next year - more than 200 USD.). For the 3rd and 4th groups increased rates: 5% VAT and 3% VAT. This year's "bold" taxpayers fordonsuppgifter pay 4.3% VAT (10% minus ERU).
But the concept of "income" indefinitely extended. If the Decree of the President it was a "sales revenue" now "income" is defined as ... "any income" (with some, by no means new, exceptions).
Starting from 01.01.12 terminate Presidential Decree 727, respectively single fordonsuppgifter tax rate will no longer include ERUs (in 2011 - 57%). Thus, at the maximum tax rate for the second group (20% of the minimum wage in 2012) the entrepreneur will pay 214.69 USD. single tax plus 372.33 ERUs, only 586.93 USD. What to 174.40 USD. more than in 2011. More information about the ERU in 2012 click here..
Single tax replaces fordonsuppgifter the profit tax, personal income tax (in terms of host-activity); VAT (excluding import and except reductionists 3-4 group - VAT payers); land tax (in terms of host-activity); fee for the exercise of certain types of business activities; collection on the development of viticulture, horticulture and hop.
Accordingly, the results of uproschentsam business and subject to the restrictions fordonsuppgifter on the use of the simplified system will have to pay: the collection of 1st reg; environmental tax; payment for the use of radio frequency resource; fees for special-use of water; fee for special-use forest resources; duty; tax on real property, other than the land; charge space for car parking.
Single tax payers are prohibited the following activities: the organization and carrying out of gambling; exchange in-office; any activities with excisable goods (except retail sales of petroleum products in containers up to 20 liters and retail sale of beer with table wines nat-party); any activities with drag-metals and precious-stones (according STSU this prohibition applies to the production and trade of jewelery); ext
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