LETTER OF THE STATE TAX SERVICE OF UKRAINE

of July 30, 2012 No. 20497/7/17-1217

Concerning provision by bodies of the State Tax Service of administrative services, in particular by issue to physical persons - to entrepreneurs of the certificate of the income for appointment and payment of government assistance to families with children according to resolutions of the Cabinet of Ministers of Ukraine of 27.12.2001 No. 1751, of 24.02.2003 No. 250, of 21.10.95 No. 848

The State Tax Service of Ukraine, for the purpose of settlement of provision by bodies of the State Tax Service of administrative services, in particular by issue to physical persons entrepreneurs of the certificate of the income for appointment and payment of government assistance to families with children according to resolutions of the Cabinet of Ministers of Ukraine of 27.12.2001 No. 1751, of 24.02.2003 No. 250, of 21.10.95 No. 848, reports.

For this time for physical persons - entrepreneurs two systems of the taxation of income gained from implementation of business activity are provided, each of which is regulated by regulations of the Tax code of Ukraine and has different procedure for the taxation of such income, accounting of the income and expenses and submission of the reporting.

Legal principles of application of simplified taxation system, accounting and the reporting, and also collection of the single tax are established in Chapter 1 of the Section XIV of the Tax code of Ukraine of 02.12.2010 No. 2755 - VI, with changes and amendments (further - the Code).

According to article 294 of the Code for payers of the single tax accounting tax periods are established: for physical litspredprinimatel who elected the first group the accounting period calendar year is, for payers of the second and third group the accounting period is the calendar quarter.

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