Publication date: 04.07.2024
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Simplified system of taxation
The simplified taxation system in Ukraine is a special taxation regime that allows small and medium-sized businesses to pay taxes according to a simplified procedure. It was introduced to support the development of entrepreneurship, reduce the tax burden and simplify administrative procedures for entrepreneurs.
In Ukraine, the simplified taxation system is divided into three main groups of entrepreneurs. Each of these groups has its own characteristics, criteria and tax rates.
The first group is a fixed rate set by local councils, but no more than 10% of the subsistence minimum.
The second group is a fixed rate set by local councils, but no more than 20% of the minimum wage.
The third group is a rate of 3% of income (in case of payment of VAT) or 5% of income (without payment of VAT).
The simplified taxation system in Ukraine is popular among entrepreneurs due to its simplicity and reduced tax burden.
- Group 1 includes natural persons-entrepreneurs who do not use hired labor and only carry out retail trade in markets or provide household services to the population. Annual income up to UAH 1,185,700.00 thousand.
The second group includes natural persons-entrepreneurs who provide services to single tax payers and/or the population, produce or sell goods, and provide household services. The maximum number of employees is up to 10 people, the annual income is up to UAH 5,921,400.00 million.
The third group includes natural persons-entrepreneurs and legal entities with any number of employees and an annual income of up to UAH 8,285,700.00 million.
To choose or switch to a simplified taxation system, a business entity in Ukraine must submit an application to the supervisory authority at the place of its tax address, as specified in clause 298.1.1 of Article 298 of the Tax Code of Ukraine.
Question
What are the ways to submit an application?
Respond
The application can be submitted directly to the tax inspectorate, the application is sent by mail with a notice of delivery and a description of the attachment, through the taxpayer's electronic account on the official website of the State Tax Service of Ukraine.
The application is submitted at the choice of the taxpayer, in particular, by means of electronic communication in electronic form through the Electronic Cabinet. Log in at: http://cabinet.tax.gov.ua or through the official web portal of the State Tax Service of Ukraine. To work in the private part of the Electronic Cabinet, a qualified electronic signature obtained from any Qualified provider of electronic trust services is required. In the menu "Entering reports" of the private part of the Electronic cabinet, the year and month in which the statement is created is selected, and from the list of electronic forms, the statement in the form F0102003 is selected. At the same time, by default, the DPS authority is set at the place of main registration.
Question
Who cannot apply the simplified taxation system?
Respond
Business entities engaged in certain types of activities, including gambling business, currency exchange, mining, insurance, etc., cannot apply the simplified taxation system.
The simplified taxation system is a convenient tool for entrepreneurs who want to optimize their expenses and focus on business development without complicated tax reporting. It is aimed at reducing the tax burden and simplifying accounting for entrepreneurs and small businesses. The simplified system is a popular choice among small businesses in Ukraine due to its advantages.
Tax lawyer is assistance from a tax lawyer
Tax law covers a wide range of legal issues related to taxation, including the preparation and filing of tax returns, appeals of tax notices-decisions, tax audits, as well as litigation with tax authorities.
A tax attorney is a specialist in the field of law who specializes in matters related to taxation. The assistance of a tax lawyer is to protect the rights and interests of clients (both individuals and businesses) in tax legal relations with state authorities, including tax services.
A tax attorney performs the following important functions:
- Consulting and planning - tax dispute lawyer helps the client to develop an effective tax strategy that allows to reduce tax risks and avoid offenses. This may include tax planning for business, advice on choosing the optimal form of taxation, etc.
Representation in tax authorities - tax audit lawyer disputes can represent the client's interests during tax audits, protecting him from possible violations by tax authorities. It is important to have the protection of a professional as any mistake or oversight can lead to serious financial consequences.
Appeal by a lawyer against decisions of tax authorities - if the client does not agree with the decision of the tax authorities, the lawyer helps to prepare and submit a complaint, and also represents the client in administrative and judicial proceedings. Appealing by a lawyer of the decisions of tax authorities is an important part of the work of a tax lawyer. This process provides for the protection of the taxpayer's rights if he believes that the tax authorities have made a decision that does not comply with the law or violates his rights.
Legal protection - in the case of tax disputes that go to court, lawyer tax law plays a key role in protecting the client's interests, ensuring professional management of the case and protection of the client's rights in court.
Services of a lawyer for tax disputes is an indispensable assistant in complex and often risky tax matters. Legal marketplace "Consultant" provides access to specialists who will help solve these issues with maximum benefit for the client, registration of a lawyer with the tax office, tax crime lawyer.
The transition to a simplified tax system can be beneficial for many entrepreneurs, but the process can be complex and require professional help. Tax lawyers can help with the preparation of the necessary documents for submitting an application for the transition to a simplified taxation system. Legal marketplace "Consultant" provides an opportunity to find a qualified lawyer in the field of tax legal relations quickly and conveniently. The platform features profiles of lawyers with detailed information about their experience, specialization and feedback from previous clients. This allows clients to make an informed choice in favor of one or another specialist. In addition, "Consultant" offers the opportunity to receive a preliminary consultation online, which is an important step in solving any tax issues. It is convenient for businesses and individuals who want to receive prompt assistance.
