Responsibility for absence of the accounting of the income and expenses in a form established for the taxation of the income of citizens, is widespread on business owners

The measures of responsibility stated in the letter of GNAU from 19.05.2006 of No. 9432/7/17-0417 are printed.

GNAU letter Concerning distribution of action of article 164 1 of the Code of Ukraine about administrative offenses on subjects of an entrepreneurial activity – individuals from 19.05.2006 of No. 9432/7/17-0417

The prevention or penalty imposing in a razyomer from 17 to 136 UAH. follow for:

– not giving or untimely predstavleyony citizens of declarations on the income;

– inclusion in the declaration of the inveracious danyony;

– ignorance of the account or unseemly maintaining the accounting of the income and expenses for which laws of Ukraine established an obligatory form of the account (to Art. 1641 of the Code of Ukraine about administrative offenses).

Form on which data on the sums of the income nayochislenny and paid to payers and the sums of the taxes withheld from them, us­tanovlena the Instruction about the taxation doxo­dov individuals from occupation by predprinimatelyyosky activity (the order GGNI of Ukraine from 21.04.93 of No. 12 move).

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