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Statements about the transition to a simplified system of taxation must be submitted by December 16 - GNSU


State Tax Service of Ukraine on December 16 stops receiving applications for the transition from the first quarter of 2013 to the simplified taxation system. UNIAN reported in the press service of the GNSU.

Taxpayers, as stated in the report, can choose for himself a group of simplified taxation, on which they choose to work. At present, there are six such groups. Application form for the transition to a simplified system of taxation on the official site GNSU.

As UNIAN reported earlier, President of Ukraine Viktor Yanukovych November 18, 2011 signed the Law "On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine concerning the simplified system of taxation, accounting and reporting." The law defines four groups of entrepreneurs who can work on a simplified system.

The first group includes small businesses with volume reached 150 thousand UAH, which have hired workers. The second group - individuals who have the amount of income 1 million USD and have the right to hire 10 employees. They have the right to report once a year, not quarterly. The third group includes individuals, entrepreneurs with a volume of income is not more than 3 million USD and the number of hired persons to 20 persons. For these entrepreneurs tax rate is set at 3% or 5%, depending on with or without VAT VAT is their business. The fourth group includes entrepreneurs and legal entities with a volume of income is not more than 5 million USD, the right to hire up to 50 people and a tax rate of 3% or 5%.

For the convenience of business GNSU initiated reduction of tax rates for the fifth and second groups - up to 5% and 7%, respectively, with 7% and 10%. There will also be abolished restrictions on the number of employed workers. The relevant decision is fixed by law, adopted by Parliament on 20 November 2012.

 

Written by: Юлия Бенцлер 1 2012.12.14