Consultation on questions is given:
– whether it is obligatory to submit the declaration on the income to the businessman-edinshchiku?
– whether the tax on the income of individuals is paid by businessmen who are on the single tax?
I hope to receive answers to all my questions. It is sure, answers will come in handy also to some other chitayotel of "FG".
Whether it is obligatory to submit the declaration on the income to the businessman-edinshchiku?
– The payer of the single tax yavlyaetsya the physical person subject of predprinimayotelsky activity, and according to article 2 of the Presidential decree of Ukraine "About uproshchenyony system of the taxation, the account and an otyochetnost of subjects of a small predprinimayotelstvo", the income received from implementation of an enterprise deyayotelnost, assessed by the single tax, doesn’t join in the cumulative taxable income following the results of fiscal year. According to Decree article 6, a platelyyoshchik of the single tax – the individual isn’t the payer of a tax on the income of individuals.
Considering the foregoing, Cabinet council of Ukraine the resolution from 16.03.00 No. 507 "About the Decree explanation prezidenta Ukraine from July 3, 1998 of No. 727" explained that on subjects of small business – the individuals who are not payers of a tax on the income of individuals, not rasprostranyayutsya requirements of the section IV of the Decree of KMU "About the incomes tax from citizens" (regarding the income of the enterprise deyatelyyonost which is carried out according to this Decree).
Thus, as the nalogoobloyozheniye is carried out by the single tax on the basis of the mentioned Presidential decree, instead of KMU decree, individuals – playotelshchik of the single tax whom poluchayut the income only from activity, osuyoshchestvlyaemy on the simplified system of a nayologooblozheniye, doesn’t submit the declaration on the income. They upon termination of the reporting period submit the report of the subject of small business – the payer of an ediyony tax.
Whether the tax on the income of fiyozichesky persons is paid by businessmen, koyotory are on the single tax? Esyoli yes, that in what size?
– According to Decree article 2 prezidenta Ukraine "About simplified sisteme the taxation, the account and the reporting of subjects of small business", the income received from implementation of an entrepreneurial activity, oblayogayemy the single tax, doesn’t join in structure of the cumulative taxable income following the results of fiscal year of such payer, and the paid sum of the single tax is final and not in recalculation of the general tax obyazayotelstvo of the payer of the single tax.
According to Decree article 6, the payer of the single tax isn’t the payer of a tax on the income of individuals of implementation of that type of predprinimayotelsky activity the income from which is assessed with the single tax, but it not osvobozhdaetsya from a duty of charge, deduction and transfer in the budget naloga from the income which are paid to nayoemny workers, and granting data on the income paid to them in bodies of national tax service.
According to items 4.3.25 of item 4.3 of Art. 4 of the Law of Ukraine from 22.05.03 No. 889 "About naloge from the income of individuals" (further – the Law No. 889), doesn’t join in structure of the total monthly or annual taxable income of the payer of a tax the income (profit) received by self-occupied liyotsy from implementation by him to predprinimayotelsky or independent professioyonalny activity if such person chose special (simplified) sisyoty the taxation of such income (pribyli).
Besides, by Law No. 889 article 9 (item 9.12 subitem 9.12.1) it is established that a nalogoobyolozheniye of the income received by the fizichesyoky person from sale by him of the goods (a preyodostavleniye of services, works) within its enterprise deyayotelnost without creation of a legal liyoets, and also the individual who pays market collecting, osushhestvlyaetsya by the rules established by the spetsiyoalny legislation on these voprosam, taking into account norms of this point. Sleyodovatelno if the received income isn’t connected with implementation of predprinimayotelsky activity on the simplified system of the taxation, a tax with doxodov individuals is kept by the naloyogovy agent – the legal entity (according to item 9.1 of article 9 of the Law No. 889) from the paid income on a rate of 15 percent with the subsequent perechisleyoniy it in the budget according to sootvetstvuyoyushchy standards of the Law "About a tax on the income of individuals".
(On newspaper materials To Fermerska a hospodariate).