New law for private entrepreneurs | Предприниматель

New law for private entrepreneurs

May 16, 2011 on the official website of the Verkhovna Rada a government bill has appeared № 8521 “On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine (concerning a simplified system of taxation and accounting to small businesses).” This bill, as its name implies, it is proposed a new vision of a simplified system of taxation for business individuals.

To be sure, immediately after the text of the bill, he for some reason disappeared from the site of the parliament, but as of May 23, the text of the document posted on the website again. Apart from him there were two alternative bill: № 8521-1 Natalie King (BYuT), № 8521-2 and Arseniy Yatsenyuk (OU).

Of course, in light of the recent legislative practice of most interest is a bill proposed by the Cabinet.

Without exaggeration, be called a sensational fact that the bill provides for abolition of restrictions on the classification of expenditures by payers of income tax expenses incurred in connection with the acquisition of goods (works, services) from natural persons, uproschentsev. True, such tax payers will have to submit a separate report to the tax (in the context of contractors – individuals edinonalozhnikov) arising from the entrepreneurs.

Recall the rule (sub-item 139.1.12 139.1 Art. 139 SC) at the stage of the draft Tax Code has caused an uproar among entrepreneurs. However, to date the item is valid.

The bill proposes a new edition of Tax Code Chapter (IC) dedicated to the simplified tax system (Chapter 1 of Section XIV of the Code). Under the bill all taxpayers – physical persons are divided into categories (depending on the amount of income, the availability of hired workers and the type of activity).

The first category includes those engaged in craft activities, retail sales of goods in markets (which is exactly in this category will get the current flat tax payers), the provision of consumer services. In this case they should not be employees, and annual income must not exceed 150 times the minimum wage. These taxpayers will pay tax at a rate of 1 to 10% of the minimum wage.

The second category includes those who are engaged in the production of goods, selling goods, providing services “uproschentsam” and the public (except for mediation in real estate transactions, as well as in insurance), the restaurant business. The number of employees must not exceed 10 people and annual revenue – 1000 minimal wages. The tax rate in this case will be from 2 to 20% of the minimum wage.

For these categories of taxpayers monthly tax rate within the above limits will be set annually by local councils, depending on the type of economic activity.

The third category includes persons engaged in other activities (subject to the limitations set by the TC). The number of hired employees shall not exceed 10 people and annual revenue – 2000 minimal wages. In this case the tax rate is 3% of the tax base for VAT and 5% – for non-payers of VAT (excluding manufacturers that implement only their own production, for which rate is reduced 2-fold).

Regarding the requirements imposed on to legal entities, edinonalozhnikam, you can select are: the number of employed workers shall not exceed 50 persons annual income must not exceed 5,000 times the minimum wage. Tax rates are established in a similar rate applicable to the third category of natural persons, edinonalozhnikov.

It should be noted, and one positive thing: the ability to register “uproschentsev” subject to VAT.

Among other provisions of the bill in a memorandum to him called, in particular, are:

  • cancel the 50 percent surcharge applied to the lockable tax rates for each employee hired;
  • limit the scope of the “uproschenku” (it should be noted that the limits apply to highly profitable activities. At the same time excluded from the list, such as Internet commerce);
  • Establishing grounds for revocation of the taxpayer;
  • Establishing financial responsibility for violating the terms of a simplified system, and others.

It should also be said about the appearance of another (special) category of taxpayers. This category includes those individuals – citizens of Ukraine who do not have the status of a self-employed and not systematically carry out business activities (non-systematic sale of goods).

Key requirements:

  • activities must be conducted no more than 4 times a year and not more than 15 days per month (thus, the total entrepreneurial activity can not exceed 60 days per year);
  • activities must be conducted independently, without the involvement of employees;
  • activity should be to sell manufactured or processed products, items, goods;
  • The cost of a one-time

  • of goods sold should not exceed 25 minimum wages.

This category of persons would purchase short-term certificates, paying 1% of the minimum salary for each day of validity.

This category of taxpayers may not include persons who sell vehicles, works of art, antiques and collectibles or organize tenders (auctions) of such items.

In general, the bill can be characterized as liberal. In any event, the fact that payers of income tax are entitled to a tax expense in carrying out operations with “uproschentsam” as well as the fact that “uproschentsev” will be entitled to register as VAT payers, it is an undoubted advantage.

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