Friday, August 5, 2011

Can an accountant to register as self-employed person

Can an individual who provides accounting services to private enterprises, to take shape as a self-employed person, and what statements need to take as self-employed person? Clarifies the division of mass-outreach and of citizens of the STA in the city of Sevastopol. In accordance with clauses 14.1.226 14.1 st. 14 of the Tax Code of Ukraine on December 2, 2010 № 2755-VI (NPKU), independent professional activities - part of an individual in a scientific, literary, artistic, artistic, educational or teaching activities, the activities of doctors, private notaries, lawyers, auditors, accountants, appraisers , engineers or architects, persons engaged in religious (missionary) activities, other similar activities, provided that such person is an employee or an individual - the entrepreneur and the use of hired labor is not more than four individuals. In accordance with Article 65 of the NKU pp.65.1 take on the tax records of individuals entrepreneurs, as well as individuals who exercise independent professional activity is carried out after the state registration of such activities to the relevant competent authority and receiving a certificate of registration or other document (permit , certificate, etc.), certifying the individual's right to conduct such activities. Within 10 calendar days after such registration of physical persons are obliged to register with the tax authorities at their place of residence. It should be noted that some independent professional activity can only be made subject to obtaining the appropriate permits, licenses, etc., which are available only when the state registration of the business. On the points of the legislation, in accordance with pp.6.9.1 p.6.9 section VI of accounting for taxpayers and fees approved by order of the STA of Ukraine from 22.12.10 № 979, SOT authorities shall take on record of individuals - entrepreneurs, as well as lawyers, notaries and legal experts, both those who carry out independent professional activities. Taking on account of other categories of individuals who carry out independent professional activities, carried out only if they are registered as individuals - entrepreneurs.

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