LAW OF UKRAINE

of May 19, 2011 No. 3384-VI

About modification of some legal acts of Ukraine concerning simplification of procedures of the termination of legal entities and business activity of physical persons - entrepreneurs according to their decision

The Verkhovna Rada of Ukraine decides:

I. Make changes to the following legal acts of Ukraine:

1. In the Code of Ukraine about administrative offenses (The sheet of the Supreme Council of USSR, 1984, appendix to No. 51, the Art. 1122):

Article 166-6 to state 1) in such edition:

"Article 166-6. Violation of procedure for the termination of the legal entity or business activity of the physical person - the entrepreneur

Not giving in the time established by the law to the state registrar of documents which obligatory provision is established by the law for the termination of the legal entity, or provision of false information in such documents

involve imposing of penalty on the commission chairman on the termination of the legal entity, liquidation commission, on the liquidator or on officials from sixty to eighty free minima income of citizens.

The actions provided by part one of this Article, which are commited by person which for year was subjected to administrative punishment for the same violations

involve imposing of penalty on the commission chairman on the termination of the legal entity, liquidation commission, on the liquidator or on officials from eighty to hundred free minima income of citizens.

Lack of financial accounting or maintaining it with violation of established procedure, untimely, incomplete or with violation of established procedure of carrying out inventory count of property, violation of procedure for evaluating property, creation of the liquidation balance sheet (interim balance sheet), distribution balance, the transfer act during the termination of the legal entity

involve imposing of penalty on the officials of the legal entity, other persons involved in the termination of the legal entity, from hundred to hundred fifty free minima income of citizens.

Evasion of the commission chairman on the termination of the legal entity, liquidation commission, the liquidator, other persons involved in the termination of the legal entity from carrying out the termination of the legal entity or from creation of the liquidation balance sheet (interim balance sheet), distribution balance, the transfer act which obligatory provision is established by the law for carrying out the termination of the legal entity

involves imposing of penalty from hundred to hundred fifty free minima income of citizens.

Not giving, untimely giving or giving not in full upon the demand of bodies of the State Tax Service or the Pension fund of Ukraine for carrying out unscheduled inspections of the source documents, bookkeeping registers, tax statements and other documents connected with calculation and tax payment and charges, single fee on obligatory national social insurance, insurance means in the Pension fund of Ukraine, Social Insurance Funds, other amounts connected with such obligations, observance of requirements of other legislation, control of which is imposed on the specified bodies and funds, untimely, incomplete or with violation of established procedure carrying out upon the demand of body of the State Tax Service of inventory count of fixed assets, inventory items and means during the termination of the legal entity,

involve imposing of penalty on the commission chairman on the termination of the legal entity, liquidation commission, on the liquidator, other persons involved in the termination of the legal entity, from hundred to hundred fifty free minima income of citizens.

The actions provided by parts three - the fifth this Article, commited by person which for year was subjected to administrative punishment for the same violations

involve imposing of penalty on the commission chairman on the termination of the legal entity, liquidation commission, on the liquidator, other persons involved in the termination of the legal entity, from hundred fifty to two hundred fifty free minima income of citizens.

Violation of procedure for the termination of business activity of the physical person - the entrepreneur

involves imposing of penalty on the physical person - the entrepreneur from sixty to eighty free minima income of citizens.

The responsibility for violation of procedure for the termination of the legal entity or business activity of the physical person - the entrepreneur is not applied to the chairman of liquidation commission, the liquidator, other persons involved in the termination of the legal entity or business activity of the physical person - the entrepreneur if such violations resulted from non-compliance by bodies with the State Tax Service, Social Insurance Funds and the Pension fund of Ukraine of terms of provision of the corresponding references and conducting the corresponding checks.

Groundless objection of bodies of the State Tax Service, Pension fund of Ukraine, Social Insurance Funds, against carrying out state registration of the termination of the legal entity or business activity of the physical person - the entrepreneur

involves imposing of penalty on officials of the State Tax Service, Pension fund of Ukraine, Social Insurance Funds, from two hundred to two hundred fifty free minima income of citizens.

Not carrying out or untimely carrying out by bodies of Tax Service, Social Insurance Funds and the Pension fund of Ukraine of the checks connected with the termination of the legal entity or business activity of the physical person - the entrepreneur, and failure to provide or untimely provision of the corresponding certificates of absence of debt on tax payment, charges or single fee on obligatory national social insurance, insurance means in the Pension fund of Ukraine and Social Insurance Funds, control of which collection is exercised by bodies of the State Tax Service, Social Insurance Funds and the Pension fund of Ukraine,

involve imposing of penalty on officials of the State Tax Service, Social Insurance Funds and the Pension fund of Ukraine from two hundred to two hundred fifty free minima income of citizens";

Article 221 after figures "166-1 - 166-4" to add 2) with words and figures "parts one, the second, ninth and tenth Article 166-6";

3) in part one of Article 234-1 of the word and figure "violation of procedure for provision of the financial reporting and conducting financial accounting in case of liquidation of the legal entity (Article 166-6)" shall be replaced with words also in figures "violation of procedure for the termination of the legal entity or business activity of physical litsapredprinimatel (part three - the seventh Article 166-6)";

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