Saturday, July 30, 2011

Established new forms of trade patents

Installed new forms of trade patents and application form for their purchase, according to STA in Sevastopol. In accordance with clauses 267.1.1 of the Tax Code (GCC) economic entities engaged in: - trading activities at points of sale of goods - activities to provide paid domestic services according to the list specified by Cabinet - trade in currency values ??in the exchange of foreign currency - the activity in the sphere of entertainment (except for public money lotteries) are payers of the fee for the exercise of certain types of entrepreneurial activity (hereinafter - the collection). Such business entities (legal persons and natural persons - entrepreneurs), their separate subdivisions must obtain patents trade at the place of payment of a specified fee. According pp 267.4.1 NKU for the above business activities and the marketing of the patent a business entity shall submit to the authority of the State Tax Service of the place of payment of the fee a special application for the acquisition of commercial patent. Trade patent shall be issued to an individual - the entrepreneur or a person authorized entity, under the signature of three days of such notification. Date of purchase for trade patent is referred to in it a date. Also points 267.4.9 GCC central body tasked to set the shape of the SOT trading patent and the procedure for its completion. In pursuance of its responsibilities on the order of the STA 28.02.2011 № 109 approved forms: 1. Trade patent (short term) for the implementation of trade activities. 2. Trade patent (grace) to carry out trading activities. 3. Trade patent for the implementation of trade activities, activities for the provision of paid domestic services, trade, currency values, the activities in the field of entertainment. 4. Applications for the purchase of commercial patent. In addition, this order is approved by order of completion of sales of the patent. Order from 28.02.2011 № 109 will come into force from the date of publication.

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