of January 12, 2012 No. 909/7/15-5117
To State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol
About simplified taxation system
The State Tax Service of Ukraine in connection with entry into force since January 1, 2012 of the Law of Ukraine of 04.11.2011 No. 4014-VI "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning simplified taxation system, accounting and the reporting" (further - the Law 4014) informs on the following.
By the law 4014 the Section XIV of the Tax code of Ukraine includes Chapter 1 "Simplified taxation system, accounting and the reporting".
By subitem 291.5.1 of Item 291.5 of Article 291 of above-mentioned Chapter it is determined that there cannot be payers of the single tax subjects of managing (legal entities and physical persons - entrepreneurs) which perform, in particular, production, export, import, sale of excise goods (except retail sale of petrols, oil, lubricants in reservoirs to 20 liters and the activities of physical persons connected with retail sale of beer and table wines).
Besides, Item 297.1 of Article 297 determines the list of taxes and fees on which payers of the single tax are exempted from obligation of charge, payment and submission of tax statements. In particular, collection on development of wine growing, gardening and hop-growing is referred to this list.
Thus, physical persons which activities are connected with retail sale of beer and table wines can be the payer of the single tax and not pay collection on development of wine growing, gardening and hop-growing.
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