Simplified tax system becomes more complicated | Предприниматель

Simplified tax system becomes more complicated

Today, June 17, the Verkhovna Rada passed bill on simplified taxation system submitted by the Cabinet. But MPs ignored the request of the Prime Minister Mykola Azarov to take the whole document and there is nothing to change. Given that there are two alternatives to this bill from Arseniy Yatsenyuk and Natalie King, the Parliament decided to finalize the document and consider it best practice elsewhere.

As stated by Natalie King, head of the Parliamentary Committee on Industrial and Regulatory Policy and Entrepreneurship and part-time MP from the BYuT, bill does not correct the fundamental errors of the Tax Code . She also believes that the bill, which was submitted to the Cabinet of Ministers did not take into account a number of proposals that had been a proposal by the business community.

«In particular, this document is absolutely unacceptable proposals to allow large companies to optimize the taxation by the simplified system. One of the most important of our requirements to the bill of the Cabinet — to withdraw the scheme laid down in it of tax evasion and minimize tax liabilities, to establish an optimal range of activities that do not fall under the simplified system. If this law goes into effect in its current form, it will be the next profanity reforms in the tax field “, — says Royal.
Yatsenyuk (NUNS deputy), with her offspring from the parliamentary rostrum, said — “That a simplified system that allows Ukrainians to earn for themselves and their families. Small businesses — not business, it is ordinary people who want to survive in these conditions. Business people — you, the Party of Regions, which hold the entire industrial sector of the country, the big capitalists. ”

The bill of the party “Front Zmin” is proposed to introduce a new institution, whose purpose — protecting the rights of taxpayers, and the task — monitoring the implementation of tax laws and the rights of taxpayers.

One of the authors of the government bill on simplified Oksana Prodan, head of the association of small and medium-sized businesses, “Fortress,” believes that bill, which prepared the Cabinet may worsen as the document was not adopted in its entirety , and It was made a parity between business and government.

“If in the process of finalizing the project will remove some restrictive rules, for example, VAT registration, or by type of activity — I only. Unfortunately, experience shows that such improvements are often used for opposing purposes. As we would not want to, but try to reduce rework the document to make shrink entrepreneurs “- says Oksana Prodan.

Sold also surprised by the fact that the project did not vote more than one opposition leader.

“The two of alternative bill were written based on the concept developed by representatives in the” Fortress “, which became the basis of a government document. In addition, prior to the vote it was decided — to take into account when finalizing the draft law and norms of best practice elsewhere Yatsenyuk project, and the Royal Project. I think the authors of the alternative bills were to vote for the document in the first reading. ”

It hints at the fact that the political games that are now taking on the background of the reform of the simplified system — a risky business, one might say crucial for small and medium-sized businesses.

To pass the bill as a whole MPs plan to end the current session. However, as said Vitaly Homutynnik, head of the Verkhovna Rada Committee on finance, banking, tax and customs policy, the adoption of certain rules of the bills will still be refined. “After the adoption of the bill will establish a working group to agree on all the issues concerning the taxation of small and medium-sized businesses. I think at the end of this session, we will adopt a balanced document “- summed up Homutynnik.
Innovations in


Among the major innovations that appear in the bill is that all taxpayers are individuals will now be divided into categories. Separation will occur on the following criteria: the amount of income, the availability of hired workers and the type of activity.

first category

This category is reserved for those engaged in:

  • craft activities;
  • retail goods in the markets;
  • providing consumer services.

This category does not include all individuals who are employees or those whose income exceeds 150 minimum wages per year.

What tax: from 1 to 10% of the minimum wage (at 17 June 2011 — 960 USD, for a total tax amount from 9.6 to 96 USD).

second category

This category includes persons who are engaged in:

  • production of goods;
  • sale of goods;
  • SAP services and the public;
  • restaurant business.

This category does not include mediation in real estate and insurance business. Individuals who have officially enrolled more than 10 employees, as well as those whose income exceeds the minimum wage in 1000 for the year.

What tax: from 2 to 20% of the minimum wage (at 17 June 2011 — 960 USD, for a total tax amount from 19.2 to 192 USD).

For the first and second categories of taxpayers’ monthly tax within the prescribed limits will vary annually by local councils, depending on the type of activity.

third category

This category includes persons who are engaged in other activities.

This category does not include a person who formally employed more than 10 employees, as well as those whose income exceeds 2000 minimum salaries for the year.

What tax: 3% VAT, 5% for non-payers of VAT (except for selling products of its own making, they rate 2.5%).

single tax for legal entities

    The number of employed workers

  • should not exceed 50;
  • annual income must not exceed 5,000 times the minimum wage;
  • can register as VAT payers;
  • rate similar to the third category of individuals (3% — VAT, 5% — excluding VAT).
Simplified tax system in 2011

Simplified tax system in 2011

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