What to expect people who work by themselves in the service sector - the small building, repairing, if income does not exceed 50 thousand hryvnia per year?
Subsection 8 "Features levy a single tax and flat tax" section 20 "Transitional Provisions" of the Tax Code of Ukraine, signed by the President of Ukraine 02.12.2010 was established that from January 01, 2011, to amend section 14 of the Tax Code, taxpayers single tax paid by a flat tax almost in the same order as prescribed by Presidential Decree "On a simplified system of taxation, accounting and reporting of small businesses," wrote Meget.
Single tax payer does not pay:
* Income tax;
* Tax income individuals;
* Value Added Tax;
* Land tax;
* Fee for use of natural resources;
* Fee for special use of water;
* Fee for special use of forest resources;
* Fee for the exercise of certain types of entrepreneurial activity.
At the same time, a single tax payers are payers of the unified social contribution in the manner determined by the Law "On the collection and accounting of a single contribution to the obligatory state social insurance", which comes into effect from 1 January 2011. In accordance with Article 7 of the Act the size of a single fee, which pays a single tax payers can not be less than the minimum.
The minimum premium is defined as the product of the minimum wage on the size of the fee prescribed by law for a month, for which there are wages / income. This fee is payable monthly. In this case, a single tax is payable on a portion which is directed to the appropriate budget, ie, at a rate of 42%. The same part of the uniform tax, which previously went to social insurance funds, will not be paid, instead of this part of the pay a single premium.
Thus, to date, a significant change in terms of taxation for single tax payers did not happen.
- If not to issue CP for such work, what penalties, if "caught" if it is worth opening hours section of this income?
Responsibility for the implementation of economic activity without state registration as a business entity provided for in Article 164 of the Code of Administrative Offences (violation of the order of business activity).
In accordance with the first-two of this article the implementation of economic activity without state registration as a business entity with or without obtaining a license for a certain kind of economic activity, which is subject to licensing or without permission, another document allowing character, if obtaining such required by law - entails a fine ranging from twenty to forty non-taxable minimum incomes of citizens and confiscation of goods manufactured, the means of production and raw materials, or without such confiscation.
In that case, if the same actions were committed by a person in a year brought to administrative responsibility for the offense, fines range from thirty to sixty non-taxable minimum incomes of citizens and confiscation of goods manufactured, the means of production and raw material or without it.
-If item is decorated hours, but repairing a license is required (even for Wallpapering), which is impossible to buy with the income, whether or not to continue to be the hours like?
Article 9 of the Law of Ukraine "On licensing certain types of economic activity" found that the licensing in accordance with special laws shall be subject, in particular, building activity.
Article 17 of the Law of Ukraine "On Architectural Activity" stipulates that the economic activity associated with the creation of architectural objects to be licensed in accordance with the law.
To date, there are license conditions of economic activities in construction related to the creation of objects of architecture approved by the Order of the Ministry of Regional Development and Construction of Ukraine from 27.01.2009, N 47 (as amended by Decree of the Ministry of Regional Development and Construction of Ukraine from 06.10.2010, the N 392).
Appendix to the terms of this License is a list of works of economic activities in construction related to the creation of objects of architecture, that is, those types of construction activities, for which you want to obtain a license.
This list (as opposed to listing in the wording of the Order of the Ministry of Regional Development and Construction of Ukraine from 27.01.2009 № 47) does not include, in particular, such jobs as working on finishing the construction and equipment:
* Stucco facades;
* Plaster rooms;
* Installation of windows, stained glass, doors, gates, etc.;
* Facing rooms;
* Stucco work;
* Wallpaper work;
* Roofing work;
* Works on installation of overhead, suspended ceilings
* And others.
List of construction / repairs, which require a license, was significantly narrowed in comparison with a list of such works, which was valid until 05.11.2010 year.