What is an income of legal entities-single tax payers considered to be?

The State Fiscal Service of Ukraine provided an explanation that includes the income of the payer of the unified tax of the third group.

Thus, according to the requirements of clause 292.1 of Art. 292 of the Tax Code, the income of a third-party payer of a third group (legal entities) is any income, including the income of representative offices, branches, branches of such a legal entity received during the tax (reporting) period in cash (cash and / or cashless); tangible or intangible form.

In addition, the amount of the income of the single tax payer includes the value of the goods (works, services) received free of charge during the reporting period; the cost of goods (works, services) sold during the reporting period for which the prepayment (advance) was received during the period of payment of other taxes and fees specified by the Tax Code.

At the same time, it should be remembered that the date of receipt of income of the payer of the single tax is the date of receipt of funds to the payer of the single tax in cash (cash or non-cash) form, the date of signing by the payer of the single tax act of acceptance-transfer of goods received free of charge (works, services).

And finally, if the taxpayer received his own funds on the settlement account, which for some reason was not used for their intended purpose, such amounts will not be considered an income of the third payer of the unified tax.

Read 298 times