SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING
Анотація
The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods. It is indicated how to register as a single taxpayer or how to re-register for Group II of the simplified taxation system. It was analyzed how income accounting is carried out for this group of the single tax, what taxes and under what conditions the FOP can pay it, what reports they must submit and under what conditions. It also specifies the basic conditions when the use of payment transactions recorders (PTR)/software PTR is mandatory. The reliefs available to the single taxpayers of Group II for the period of martial law and the main reasons for canceling the simplified taxation system were investigated.
Класифікація
Ідентифікатори
Рецензії (0)
Написати рецензіюРецензій ще немає. Будьте першим!
Схожі роботи
AN INCOME TAX IN UKRAINE: CURRENT STATE AND WAYS OF REFORMING
Схоже за: Economic and Fiscal Studies
Exploring of the Human Capital Depreciation of Ukrainian Labor Migrants Abroad: Results of a Survey
Схоже за: Economic and Fiscal Studies
INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION
Схоже за: Economic and Fiscal Studies
Transfer pricing documentation: problematic aspects and best practice
Схоже за: Economic and Fiscal Studies
FINANCIAL CAPACITIES OF THE TERRITORIAL COMMUNITIES BUDGETS IN THE CONTEXT OF THE ADMINISTRATIVE AND TERRITORIAL REFORM
Схоже за: Economic and Fiscal Studies
THE TRANSFER PRICING CONTROL MECHANISM AND REPORTING SYSTEM IMPLEMENTATION CHALLENGES: UKRAINIAN EXPERIANCE
Схоже за: Economic and Fiscal Studies