of December 20, 2000 No. 5695/4/16-1220-12
About conditions of transition to simplified taxation system
State Tax Administration of Ukraine (...) concerning legitimacy of simultaneous stay in quality of the taxpayer on value added and the payer who is on simplified taxation system, reports.
By Item 3 of the Presidential decree of Ukraine of 03.07.98 N 727 "About simplified taxation system, accounting and the reporting of small business entities" taking into account edition of the Decree of 28.06.99 N 746 it is determined that the subject to entrepreneurial deyatelnostiyuridicheskoa person which passed to simplified taxation system of accounting and the reporting, independently chooses the flat tax rate established by this Decree.
The decree provides two flat tax rates, namely in sizes of 6 and 10 percent of the amount of proceeds from sales of products (goods, works, services) without the excise duty. At the same time application of this or that flat tax rate at the legislative level directly is in proportion connected with the value added tax and the decision on the choice of rate belongs only to the subject of housekeeping.
In particular, the subject of business activity can choose the flat tax rate in the amount of 6 percent provided that he carries out the tax discharge on value added according to the Law of Ukraine "About the value added tax" and if the 10 percent rate is chosen, then the value added tax is included the single tax. The specified requirements are provided in Item 3 of the Presidential decree of Ukraine "About simplified taxation system, accounting and the reporting of small business entities".
Thus, if at the same time activities of the subject of business activity fall under requirements of simplified taxation system and such person is not in category of the taxpayer on value added due to the lack of amounts in the amount of 3600 tax-free minima of the income of citizens (61200 UAH), then and in that case the option of the flat tax rate remains behind such subject.
Vice-chairman Mr. Operenko
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