of October 17, 1996 No. 14-314a/10-209
About patenting of some types of business activity
The main state tax authorities of Ukraine concerning patenting of some types of business activity report.
According to article 3 of the Law of Ukraine of July 12, 1996 N 324/96-BP "About modification and amendments to the Law of Ukraine "About patenting of some types of business activity" transactions on retail trade which are performed by subjects of business activity or their structural (separated) divisions in Items of retail sale of the goods determined in part three of noted Article are subject to patenting.
Operation of the Law of Ukraine "About patenting of some types of business activity" does not extend to activities in the field of public catering and consumer services.
According to part 8 of article 3 of the above-mentioned Law of Ukraine subjects of business activity which are engaged in retail sale of periodicals of printing mass media have the right to the free trade patent in case of trade and the accompanying products only behind the list provided in this part.
The penalties provided by Art. 8 of the Law of Ukraine "About patenting of some types of business activity" (with changes and amendments), for violation of requirements of this Law are subject to payment by the violator in five-day time and are collected according to the procedure, established by the Law of Ukraine "About the State Tax Service in Ukraine".
The income tax amount of the subject of business activity added to payment which has no status of the legal entity decreases by the amount of the brought cost of the trade patent for the corresponding accounting period.
About correct determinations of the inventory which belong to goods of national crafts the Main state tax authorities of Ukraine the letter N 14-315/11-5841 made of 13.09.96 inquiry to the Ministry of Culture of Ukraine. After receipt of the answer the corresponding explanation will be provided.
First Deputy chief O. Shitr
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.