RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 26, 2001 No. 1269

About approval of the Procedure for ledger maintenance of accounting of the income and expenses

According to article 9 of the Law of Ukraine "About application of registrars of settlement transactions in the field of trade, public catering and services" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for ledger maintenance of accounting of the income and expenses which is applied.

2. State Tax Administration to establish control of observance by subjects of business activity of the Procedure for ledger maintenance of the accounting of the income and expenses approved according to Item 1 of this resolution.

3. This resolution becomes effective from the date of publication.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of September 26, 2001, No. 1269

Procedure for ledger maintenance of accounting of the income and expenses

1. The book of accounting of the income and expenses (distances - the book) is kept by physical persons - entrepreneurs who pay the single tax, and also persons who hold the preferential trade patent for sales of goods (except excisable) (provision of services) according to the legislation concerning patenting of some types of business activity if such persons is not taxpayers on value added according to the legislation (further - subjects of business activity).

2. The strung together and numbered book is registered in body of the State Tax Service for the place of state registration of the subject of business activity (further - body of registration).

In body of registration properly drawn up book copy together with the statement for its registration in which are noted is shown:

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