ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 19, 2015 No. 579

About approval of forms of the book of accounting of the income and books of accounting of the income and expenses and procedures for their maintaining

According to subitems 296.1.1 and 296.1.2 of Item 296.1 of Article 296 of Chapter 1 of the Section XIV of the Tax code of Ukraine and the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve enclosed:

form of the book of accounting of the income (for payers of the single tax of the first, second and third groups who are not taxpayers on value added);

Procedure for ledger maintenance of accounting of the income for payers of the single tax of the first, second and third groups who are not taxpayers on value added;

form of the book of accounting of the income and expenses (for payers of the single tax of the third group who are taxpayers on value added);

Procedure for ledger maintenance of accounting of the income and expenses for payers of the single tax of the third group who are taxpayers on value added.

2. Declare invalid the order of the Ministry of Finance of Ukraine of December 15, 2011 No. 1637 "About approval of forms of the book of accounting of the income and books of accounting of the income and expenses and procedures for their maintaining", registered in the Ministry of Justice of Ukraine on December 27, 2011 for No. 1534/20272.

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