In accordance with the first paragraph. 298.1.2 art. 298 TCU duly registered natural persons - entrepreneurs who before the end of the month in which the state registration took place, applied for the simplified taxation system and the single tax rate set for the first or second group, are considered payers of the single tax from the first day of the month, following the month in which the state registration took place.
On July 29, 2020, the amendments made by the Resolution of the Cabinet of Ministers of Ukraine № 643 "On Amendments to the Regulations on the State Tax Service of Ukraine" came into force, which corrected the provisions of the Resolution of the Cabinet of Ministers № 227.
According to item 89.1 of Art. 89 of the Tax Code the right of tax lien arises:
The order of the Ministry of Finance № 323 "On approval of Amendments to the Procedure for accounting of taxpayers and fees" came into force.
From August 5 to 16, 2020, the commissioning of the new Unified State Register of Legal Entities, Individual Entrepreneurs and Public Associations (USR) continues in Ukraine.
As it is known, the registration of the entity as a single tax payer is done by making the appropriate entries in the register of single tax payers. The relevant rule is approved by item 299.1 of Art. 299 of the Tax Code of Ukraine (hereinafter - TCU).
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