Filing tax returns entrepreneurs

The final payment of tax on personal income tax during the reporting period by the taxpayer alone, according to data entered in the annual tax return, taking into account the tax on personal income and the amount of payment for trade patent on the basis of documentary confirmation of their payment. Prior to the approval of new forms of declarations, which take effect from the tax period following the tax period in which the place of their publication, are actually the old forms of declarations. Natural persons - entrepreneurs registered for the current year in accordance with the law or who switched to the simplified taxation system on the overall system or pay a flat tax before the entry into force of the new Tax Code, to file a tax declaration on the results of the quarter, which was started by an activity or switched to a common system of taxation, and reflect on their own down payments calculated in a similar manner.