"Uproschentsy" can not be employees

Individuals, businesses, located on the simplified tax system can not simultaneously with the implementation of its main activities to be employees of the same type of economic activity, said the State Tax Service of Ukraine (GNSU). "To prevent the loss of the Tax Code of Ukraine for the self-employed persons are not able to be provided for employees within their business," - said in explaining GNSU, released on the website of department. According to the explanation, the subjects of management, while minimizing taxes and duties (in particular, the Pension Fund) frequently used the scheme of transfer of tax obligations for individuals in business. "So, between enterprises and workers who work with them on an ongoing basis, enter into agreements that are subject to payment for work performed, services rendered self-employed persons (instead of the payroll)," - said in a statement. In addition, in GNSU note that in accordance with the Tax Code of Ukraine and the Government Decree amending the Decree of the Cabinet of Ministers of Ukraine dated March 16, 2000 № 507 "№ 1196 from December 27, 2010, the single tax payers are not eligible to register payers Value Added Tax (VAT). Recall, Government Decree № 1196 also provides that the functions of payment and distribution of the sums of the single tax with the introduction of the Tax Code will conduct themselves payers, not the State Treasury, as provided by law. In addition, according to the document, the subject of small business, not a VAT payer, in the case of operations on the import of goods into the customs territory of Ukraine pay VAT in a Tax Code. The decision came into force simultaneously with the Tax Code - January 1, 2011.