GNAU letter from 06.07 06 g of No. 12769/7/15-0417 concerning application of separate provisions of the Presidential decree of Ukraine About the simplified system of the taxation, the account and the reporting of subjects of small business is published.
GNAU letter from 06.07.06 of No. 12769/7/15-0417
The public tax administration of Ukraine considered the letter <…> concerning application of separate provisions of the Presidential decree of Ukraine (In Decree edition from 28.06.99 of No. 746/99) (further – the Decree) also reports the following about the simplified system of the taxation, the account and an otchetyonost of subjects of small business.
According to Decree article 4 for transition to uproyoshchenny system of the taxation, the account and the reporting the subject of small business submits the pismenyony application to body state tax sluzhby in a place of the state registration in which specifies, what flat tax rate to them is chosen.
The statement moves not later than 15 days prior to the beginning of the next reporting (tax) period (quarter) under condition of payment of all established taxes and obligatory payments for the previous otyochetny (tax) period.
By article 2 of the Law of Ukraine About system a nalogooblozheyoniya from 25.04.91 of No. of the 1251st II it is defined that under naloyogy and collecting (obligatory payment) in budgets and in the state specialized funds it is necessary to understand an obyayozatelny contribution to the budget of an appropriate level or the state trust fund which is carried out by playotelshchik in an order and on conditions, defined by laws of Ukraine on the taxation. Also the subparagraph 16 of point 1 of article 14 specified above the Law ogoyovoreno that to nation-wide taxes and fees (obligatory payments) referred collecting on obyazatelyyony state pension insurance.
By preamble of the Law of Ukraine About collecting on obyazatelyyony state pension insurance from 26.06.97 of No. 400/97-BP (further – the Law No. 400/97-BP) it is defined that this Law defines an order of collection and collecting use on obligatory state pension insurance, and also is specified that collecting on obligatory state pension insurance payers of collecting uplachivayut in the Pension fund of Ukraine as it should be, opreyodelenny the legislation of Ukraine.
Since January 1, 2004 the Law of Ukraine About an obligatory state pension strayokhovaniye from 09.07.03 of No. 1058-IV (further – the Law No. 1058-IV) came into force.
By article 1 of the Law No. 1058-IV it is defined that strakhoyovy contributions – funds of assignments for social insurance and collecting for the obligatory gosudarstvenyony pension insurance, paid according to the legislation existing earlier; the means paid on obligatory state pension insurance according to this Law.
According to Law No. article 18 1058-Ivstrayokhovy contributions don’t join in structure of taxes, other obligatory payments making system of the taxation. On these contributions not rasprostranyaetsya the tax legislation.
Taking into account given existence at payers of the single tax – legal entities zadolzhennosti on insurance fees in Ukyoraina’s Pension fund can’t be the basis for refusal in registration of the subject of a small predprinimatelyyostvo as payer of the single tax.
Thus, with a view of avoidance of misunderstanding upon transition of subjects of small business to upyoroshchenny system of the taxation, the account and the reporting it is necessary for the state taxing authorities sotrudnichat with appropriate bodies of the Pension fund concerning granting lists of dolzhyonik by it on collecting in the Pension fund of Ukraine.
OPERENKO, First Deputy Chairman.