What documents will the business provides to its contractors?

The State Tax Service of Ukraine explained which documents provide entrepreneurs to others. corresponding letter of 03.02.2011, № 1085/K/17-0714 "On taxation of income of individuals - entrepreneurs," posted on the site of the SOT in Sevastopol. According to the report, in accordance with § 177.8 Art. 177 of the Tax Code of Ukraine in the calculation of (pay) a natural person - entrepreneur income from operations carried out within the framework of their favorite activities, a business entity, which is charged (paid) such income is not keeping the income tax withholding, if a natural person - an entrepreneur who receive such income, provided with a copy of the certificate on state registration of it as a business entity. According to paragraph 4 of Art. 9 of the Act of Ukraine of 15.05.2003 № 755 "On state registration of legal entities and individuals - Entrepreneurs in the form of certificate of state registration of individual - the entrepreneur is the name of a natural person - entrepreneur; registration number of the taxpayer's registration card from the State register of natural persons - taxpayers or the number and series of passport (for individuals who because of their religious or other beliefs refuse to accept the registration number of the taxpayer's registration card, formally notified the relevant government authorities and have the stamp in the passport), place of residence of a natural person - entrepreneur; place and date of state registration and the number of entries in the Unified State Register, the name and initials of the state registrar ; base, date and number of entries in the Unified State Register of a change of state registration (during the replacement certificate). That is the form of certificate of state registration of physical persons - entrepreneurs are not provided for placing information on the activities chosen by the taxpayer and the tax system derived from such of income. In addition, the Code provides (paragraphs 139.1.12 Section 139.1 Art. 139 Section III, which comes into force from 01.04.2011) that are not included in the expenses of a legal person the costs incurred in connection with the acquisition of goods ( services) and other tangible and intangible assets from an individual - the entrepreneur who pays a single tax (except for expenses incurred in connection with the acquisition of works and services from an individual - a single tax payer carrying out activities in the field of information). Given the above, in order to avoid breaches of legislation in force recommended, as legal entities and natural persons - entrepreneurs who have business relations with another individual - the entrepreneur, but a copy of a document confirming that he is registered business entity (the state registration certificate) to receive from such person a certificate (provided by the payer a written statement by the tax authority, in which he is on tax records), which specifies a list of activities in accordance with a registration card and the chosen system of taxation of income derived from entrepreneurial activities. In this entrepreneur shall notify all employers paid the amount of income tax authority in the manner determined § 176.2 "b" and "d" Art. 176 of the Code.