What should be remembered when terminating an individual enterpreuner

If it is decided to liquidate an individual entrepreneur (state registration of the termination of business activity of an individual entrepreneur), it should be remembered that the last basic tax (reporting) period is the period from the day following the day of the end of the previous basic tax (reporting) period until the last day of the calendar month in which the state registration of the termination of business activity was conducted.

We remind that the taxation of income received by a natural person - an entrepreneur from the conduct of economic activity, except for persons who have chosen a simplified system of taxation are carried out in accordance with the procedure established by art. 177 g. IV TCU.

The form of the declaration of property status and income is approved by the order of the Ministry of Finance of Ukraine dated 02.10.2015 № 859 (as amended by the order of the Ministry of Finance of Ukraine dated June 06, 2017, No. 556).

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