Consultation on 19.03.19

190319

Individuals - entrepreneurs as payers of a single tax: the order of registration and other features

According to pp. 298.1.1 of the Tax Code of Ukraine (hereinafter - PKU) for the election or transition to a simplified taxation system, an entity submits an application to the controlling body.
The application is filed at the taxpayer's choice, unless otherwise provided by the PKU, in one of the following ways:...

 

Consultation on 17.07.18

170718

The legal basis for the application of the simplified system, the single tax is defined in Chapter 1, Section XIV, "Special Tax Regimes", and Subsection 8, "Features of the Collection of the Single Tax and Fixed Tax", Transitional Provisions of the Tax Code of Ukraine, No. 2, December 27, 2010, as amended and supplemented ( next - PKU)...

 

 

Consultation on 13.03.18

130318

Some questions of commission trade of the payer of the unified tax of the 3rd group

Is it necessary for the commissioner (group 3 of the single tax, VAT defaulter) to establish a cash register when receiving cash from the end customers, if the amount of cash received (not a commission fee) from customers exceeds 1 million UAH? Will it be considered a barter operation for a commission agent (a single-tax payer of the 3rd group, a VAT defaulter) if the amount of his commission is kept from the amount of the goods sold, and he will transfer the difference between the amount of the sold goods and his commission to the committent? Is it possible to carry out such an operation on a single tax?