What kind of reporting should serve the private entrepreneur

On 01/01/2011, the relationships that arise in levying taxes and duties governed by the Tax Code of Ukraine from 02.12.2010, № 2755-IV (as amended), according to STA in Sevastopol. From 1 January 2011 the Tax Code of Ukraine from 02.12.2010, № 2755-IV amended (GCC) includes the following forms of reporting on income individuals: • The tax return on income of individuals - entrepreneurs, except for persons chose a simplified taxation system; • Tax calculation of the amounts of income, interest (paid) in the interests of taxpayers and amounts of taxes withheld (the calculation of r. № 1DF); • The tax return for the tax on personal income. 1. In accordance with clauses 49.18.5 Section 4.18 Art. 1949 Section II and Section 177.5 Section IV, Article 177 GCC individuals - the entrepreneurs served in the state tax service tax returns at their tax address as a result of the calendar year during the 40 calendar days following the last calendar day of the reporting (tax) year , which also marked the advance payments on income. 2. According pp "B" of Section 176.2 of Article. 176 Section IV, pp Section 49.18.2 of Article 49.18. 49 PKU, a person who according to the CDP have the status of tax agents are obliged to apply for a period of 40 calendar days, which occur after the last calendar day of the reporting (fiscal) quarter, the tax calculation of the amount of income accrued (paid) for the benefit of taxpayers, as well as amounts withheld from They tax (hereinafter - tax calculation for r. № 1DF) in the state tax service at their location. In accordance pp 14.1.180 14.1 st. 14 PKU fiscal agent with respect to taxes on income of individuals - it is a legal entity (its branch, division, and another separate division), self-employed person, the representation of non-resident - legal entity that, regardless of their organizational and legal status and the method of taxation and other taxes and / or form charge (payment provision) of income (in cash or in kind) must calculate, withhold and pay the tax under Section IV PKU, the budget on behalf of and for the account of an individual with income paid to a person to tax accounting, file tax returns tax authorities and be responsible for violations of its rules in order, under Art. 18 and Section IV PKU. Form of the tax calculation for r. № 1DF and procedure for its completion approved by order of the STA of Ukraine from 24.12.2010 № 1020 "On Approval of the tax return the amount of income accrued (paid) for the benefit of taxpayers and amounts of taxes withheld (Form № 1DF) and the order of filing and granting tax agents tax calculating the amounts of income, interest (paid) for the benefit of taxpayers and amounts of taxes withheld, which is registered in the Ministry of Justice of 09.02.2011 years № 165/11903. This calculation is applied only in the case of accrual of such income payer a tax agent for the reporting period. 3. With regard to the monthly tax declaration on personal income, an indication of reporting form abolished the Law of Ukraine "On Amendments to the Tax Code of Ukraine" dated 07.04.2011, № 3221-VI (published in the newspaper "Voice of Ukraine" dated 20.04.2011, № 72).