Working conditions for physical persons businessmen on a uniform tax (the 2nd group):
|Group||Restrictions||Kinds of activity||Tax rate|
|2 group||- the number of hired workers - is no more than 10 persons;
- the annual volume of the income should not exceed
1 000 000 UAH.
|It is possible only:
1) To provide services (including household) to payers of a uniform tax and/or the population.
2) Production and/or sale of goods (anyone).
3) Activity in the sphere of a restaurant hozyaytsv (only beer and table wine).
Businessmen who provide intermediary services in the sphere of real estate cannot be in the 2nd group (get in 3) (gr.70.31 KVED recreation center 009:2005)
z/p for calendar month
(a concrete rate local councils establish)
The CENTER of AUDIT AND CONSULTING provides the services connected with adjustment, conducting accounting and tax accounting of the subject of business activity according to requirements of the current legislation, preparation and submission of reports, optimization of the taxation.
|List of accounting services,
provided for FLP on EN of the 2nd group:
|Information and consulting support|
|Check of correctness of registration of primary documentation and observance of the legislative rules established by the Tax Code and other normative documents.|
|Sorting and systematization of documents|
|Drawing up payment orders, receipts for payment of a uniform social contribution and a uniform tax|
|Maintaining book of the accounting of the income and expenses|
|Preparation and submission of reports|
|Passing of checks during maintaining|
|Control of soyevremenny payment of ERU and uniform tax|
|Charge of a salary, etc. types of payments to hired workers with registration of sheets of charge and sheets on payment of a salary.|