Entered into force a new form of "Book of income and expense." Are there penalties for non-conformity form of the book? Explains the GNA in Sevastopol: In accordance with the Commercial Code of Ukraine enterprise - is an independent, proactive, systematic, at your own risk economic activities undertaken by business entities for profit. When the behavior of the state registration procedure, the natural persons - entrepreneurs having responsibilities in respect of taxation and the relationship with the state tax service, including tax accounting. In accordance with paragraph 177.10 of Article 177 of the Tax Code, individuals - entrepreneurs are obliged to keep accounts of income and expenses. Book form of income and expenditure and the procedure of natural persons - entrepreneurs, except for persons who have chosen a simplified taxation system, and individuals carrying out independent professional activities approved by order of the STA from 24.12.2010, № 1025 liability for violation of accounting income and costs provided for in article 1641 of the Code of Administrative Offences, namely: ignorance of accounting or improper accounting of revenues and expenses for which the laws of Ukraine set a mandatory form of accounting is in a warning or a fine of three (51 UAH). to eight (136 UAH). untaxed minimum incomes of citizens. In connection with the above, please contact the tax office on a residence registration book recording income and expenses in the prescribed form in accordance with applicable law.
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