of March 5, 2012 No. 31-08410-07/23-1595/1186
'...' According to subitem 296.1.1 of item 296.1 of Art. 296 of Chapter 1 of the Section XIV of the Tax code of Ukraine (further - the Code) payers of the single tax of the first and second groups and payers of the single tax of the third group who are not payers of the VAT keep the book of accounting of the income (further - the Book) by daily, following the results of the working day, reflection of the gained income.
The form of the book of accounting of the income and procedure for its maintaining (further - the Procedure) are approved by the order MFP of 15.12.2011 No. 1637.
According to Procedure in the Book actually received income amount from carrying out activities with total result in month, quarter, year, in particular, means which arrived on the current account of the taxpayer is displayed and/or are received by cash, outstanding amount on which passed the term of limitation period, actually gratuitously the received goods (works, services).
In case of reflection of the income in the Book, the fact of their receipt can be not always supported by source documents, in particular, receipt of cash in payment of goods (works, services) therefore the Code and Procedure provide possibility of implementation of records in the Book on the economic activities which are not confirmed to source documents. At the same time the data provided in the Book are confirmation of the fact of income acquisition and are used for creation of the tax declaration of the payer of the single tax for the corresponding tax (reporting) period.
Concerning practical application of separate regulations of the tax legislation according to article 2 of the Law of Ukraine "The corresponding inquiry by results of which consideration it will be informed in addition for the State Tax Service in Ukraine" and Art. 52 of the Code of the MFP GNSU sent.
First Deputy Minister A. Myarkovsky
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