Single tax replaces the profit tax, personal income tax (in terms of host-activity); VAT (excluding

30/11/2011 Author's comments, single tax, VAT activities on a single tax, single tax group, a group of entrepreneurs, what is vin number the income on a simplified system, a flat tax, flat tax and VAT, the Law of Ukraine 4014-VI of 04.11.2011, the law 4014-VI, Bill 8521, income tax, reporting on a single tax, single tax payer, the excess volumes, the certificate of single tax payer, single tax rate, simple, uproschentsy what is vin number Igor zabut
January 1, 2012 shall come into force the Law of Ukraine 4014-VI of 04.11.2011 "On Making for Change to Podatkovogo what is vin number Code of Ukraine what is vin number that deyakih іnshih zakonodavchih aktіv Ukrainy schodo sproschenoї Sistemi 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 the assignment of income what is vin number tax payers 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 in the context of contractors - a single tax payer."
P.-persons - payers of single tax group 3 (See below.) - Returned what is vin number 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 - a single tax payer.
Single taxpayers - individuals of group 3 and legal persons what is vin number of group 4, which exceeded what is vin number the scope of supply provided for in paragraph 181.1 CLE, returned what is vin number to the status of "persons" ("osіb") what is vin number 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 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).
Single tax replaces 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 on the use of the simplified system will have to pay excise tax (at retail petroleum products in containers up to 20 liters and retail beer and table wines nat-persons - these activities are allowed single taxpayers); collection 1st reg; environmental tax; payment for the use of radio frequency resource; fees for special-use of water; fee for special-use forest what is vin number 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); what is vin number any activities with drag-metals and precious-stones; production and sale of minerals; financial intermediation (except for certain activities in the field of insurance - see. 6 pp) pp 291.5.1); activities in the field of business management; mail, communications; sale of art, antiques, collectibles what is vin number trading what is vin number organization, art, antiques; organization of tour activities;
Some activities are prohibited

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