Saturday, October 8, 2011

Accounting for private notaries simplified

Prior to the entry into force of the Tax Code of Ukraine's main place of registration of private notaries were organs of state tax service at the location of their workplaces (offices). Under the provisions of the Tax Code, a private lawyer to be taking on the account in the state tax service: - place of residence if the residence (passport registration, respectively) and the location of the workplace (office), a private notary (in accordance with the registration certificate of registration of private notarial activities) relate to the authority of the State Tax Service. In this case, such a body is the main and the only place taking into account the private notary as a self-employed person - the place of residence (main account), and the location of the workplace (office), a private notary (minor site registration), if the residence of a private notary and the location of his office are to different organs of the State Tax Service. In connection with these changes in legislation concerning the definition of principal place of registration of private notaries must be conducted major change in the place of registration of the private notaries who are different bodies of state tax service to the residence and the location of workplaces (offices), private notaries. The need for such procedures take into account in the developed in accordance with the provisions of the Tax Code of Ukraine Order STA "On approval of the registration of payers of taxes and charges and Repeal of the orders of the State Tax Administration of Ukraine", which is registered with the Ministry of Justice and shall take effect upon publication. Of this Order found that after its entry into force by the state tax service performed major and minor change in the place of registration of private notaries without presentation of any statement in the prescribed manner. Also of the order of registration of payers of taxes and charges approved by this Order, it was found that the handling of a private notary in the state tax service on the main place of registration of private notary may be substituted Help about registering r. № 4-OPP indicating the type of professional activity (private notary). For individuals who exercise independent professional activity, this certificate is recognized certificate of registration in the state tax service. On materials of the official site of STA of Ukraine.

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