The explanation about an order of payment of the single tax by the subject of small business – the individual is given.
TWO QUESTIONS OF TAXES
Whether it is necessary to hold a tax on the income at persons who are in labor relations with the payer of the single tax if in a sootvetyostviye with the Decree No. 727/98 the subject of predprinimayotelsky activity pays for them an ediyony tax at a rate of 50 % from a rate uniform naloga on a certain kind of activity?
The presidential decree of Ukraine "About the simplified system of the taxation, the account and the reporting of subjects of small business" ustanovyoleno that the individual – the payer of the single tax pays the single tax in the fixed size which is established local sovetami in a place of the state registration of this payer depending on a kind of activity which is carried out independently by such playotelshchik, in limits from 20 to 200 UAH month, and the size of the single tax doesn’t depend on results of an entrepreneurial activity, that is from a razyomer of a net profit from such activity at an usyoloviya that the volume of sales proceeds of a produkyotsiya (the goods, works, services) doesn’t exceed 500 thousand UAH for calendar year.
If the subject of small business – the fiyozichesky person makes the decision on increase in taxation basis by involvement of nayemyony workers, including members of his family, a razyomer of the single tax for such subject uvelichivaetsya for 50 % for each hired person.
The payer of the single tax is the fizichesyoky person – the subject of small business, instead of hired workers. Their number only vliyaet for the size of the single tax which is paid by the subject of small business. In sootvetyostviya from Decree No. 727/98 Art. 2, the income, poyoluchenny the individual from implementation of the entrepreneurial activity assessed by the single tax, doesn’t join in cumulative obyolagayemy a tax the income following the results of fiscal year. Citizens who are with the payer of an ediyony tax in labor relations, obtain from it the corresponding reward for vypolyonenny work, instead of the income of an osuyoshchestvleniye of predprinimatelsyoky activity.
According to Decree No. 727/98 Art. 6, the payer of the single tax – the individual – subekt small business isn’t a payer naloga from the income of individuals from the income which he receives from implementation of predprinimayotelsky activity and which are assessed with the single tax.
At the same time physical a liyoets – subjects of predprinimayotelsky activity, in a chastyonost, payers uniform naloga, according to standards of the Law
Ukraine "About a tax on the income of individuals" from 22.05.2003 of No. 889-1V, the nachisleyoniya, deduction and transfers of a tax on the income of individuals from the sums of a salary which is paid to them to hired workers, including members of their families as in this case platelyyoshchik of a tax are any more individuals – subjects of an entrepreneurial activity, and directly workers being with them in labor relations are tax agentami rather hired persons and not osvobozhdayutsya from the duty assigned to them.
(On newspaper materials To Fermerska a hospodariate).