Today we tell about the most common mistake that novice entrepreneurs, and how to avoid them
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Every misstep novice businessman can ruin everything in the bud case. We have compiled the most common mistake that private entrepreneurs. How to avoid tells Tatiana Shvetsov, auditor, member of the Council of the Union of Entrepreneurs of Small, Medium and Privatized Enterprises Ukraine. Simplified Tax System Registration Certificate FLP Making single tax payer, the person writes poorly or incorrectly type (or several species) activity that was going to do, and sometimes forgets some point. It also happens that in the form of the certificate is not enough space (There is placed a maximum of 6 titles). Find out how your specialization formulated in the business activities of the classifier, because the documents local councils in the regions they often sound differently. When you submit application for payment of the single tax, write it in all activities with chains and register it with the tax in two copies. One Keep a copy for yourself. If the types and number of areas of your business something changes, do not forget to report it promptly to the tax. Price error. Minus 15% of the amount of income. Sometimes the form of payment "uproschentsam" tempted - go to barter, offsets, debt transfers, bill shape, etc. His first check your SPD or partner (contractor) - and punishment can not be avoided. Carefully read the presidential decree "On the Simplified Taxation System ", where the rate stipulated, and use only cash payments. Price error. Automatic disqualification work on the single tax. Confirmation of the status of some entrepreneurs do not know or overlooked the fact that his desire to work further on a single Tax must reaffirm each year. Notify the appropriate application STA until 15 December of the year. Price error. Automatic disqualification work on the single tax. Accounting for Performance Many entrepreneurs consider keeping the Book of income and expenditure number 10 of the past. They do not well to be aware that this is a clear and unambiguous requirement of current legislation and checking it may require legal. Is it worth for such a trifle nerves and spend money? To avoid problems, you should read the Code of Ukraine on Administrative Offences, Art. 164, to fill in time SPD-book. Price error. A fine ranging from 3 to 8 minimum tax incomes (for today - 17 UAH).. The repetition of violations for years - from 5 to 8 lows. The overall tax system Specifying an incorrect income not understand the confusing legal framework, FLP-shnik often properly determine how much income your company to them to indicate for taxation. Most often, they do not know how to take into account the cost maintenance own car, writing off of gasoline, which costs can be taken to reduce the amount of tax, and what does not, etc. As a result, "comes up" incorrect amount of taxable income, ie, a businessman himself punishes a few taxes, for which then will be punished financially. Read very attentively the laws that govern taxation (Section IV «old» Decree CMU "On income tax from the citizens" and the Law of Ukraine "On Taxation corporate profits "), ask for advice, and if funds allow - Charge of drawing up the declaration on incomes, professional accountant. Price errors. The amount of underpayment of tax + 10% for each period of understatement, but no more 50% in general (in the case of underpayment in excess of 51 thousand UAH. + More 50%). The maximum limit of a single tax for the FLP-edinonalozhnika Presidential Decree "About the simplified system ... "Says that for the right to work on a single tax marginal income limit is 500 UAH. If you are acting as an intermediary, the amount of your "premium" should not be taken into account in this amount. In practice checking account in the amount of income taken full FLP income to your account. As a result, the amount of limited income accumulates to higher "Simplistic." Such "fiscal" approach STA confirmed by letter dated 14.07.2009 Mr. № 14735/17-0417 «About the uniform tax administration." What should I do? Apply In this case, the general taxation system or be prepared to defend their entitled "uproschentsam" in court. Price error. Deprivation of the right to pay the single tax, significant additional taxation and penalties (the amount of underpayment of tax + 10% for each period of understatement, but not more than 50% of the total, in the case of underpayment in a large scale over 51 ths. + More 50%). Feed Reporting Every businessman knows, if you do not file a tax return to 5th day of each month, leaving the quarter there will be problems. But if one who set these dates at least once defended a couple of days in line, he would have realized his mistake. What should I do? Submit reports on registered mail. Price error. Penalty 170 UAH. Increased contributions to the pension fund decision Cabinet to raise the fee from May 1 to pension insurance for business that operate on a single and fixed tax rates, has caused at the time storm of emotions. He was called a protection racket on the part of the state, and entrepreneurs not willing to pay more than 84 USD. the Pension Fund, intended to act radically. Someone was going to take the testimony of SAP and work illegally. Someone - sue. All of this cheese choices, there would be if those explained that the new contribution to the pension fund may pay on a voluntary basis. "There are no sanctions against employers who do not pay the new contribution to pension insurance does not apply "- told the" Today " Director of revenues of the Pension Fund of Ukraine Vasyl Litvinenko. And as to this question looks Tax? "Nothing. He is not in our Office, - says Natalya Litovchenko, Head of Administration taxes of natural persons of the Kiev State Tax Administration. - We reserve the right to impose sanctions, for example, for failure to pay the single tax, tax on income of physical persons - is that we supervise. A pension contribution is controlled pension fund. " So, pay or not to pay a new fee to the pension fund - is voluntary. Fine for his failure to pay you no one can bring. Therefore, if the amount of slightly more than 200 UAH. (It increases with increasing the minimum wage), significantly hits the family budget or you skeptical about the size of pensions, who pays our state, do not pay. If you want to you are guaranteed a pension, then you have to pay a higher fee. After in determining the amount of pension accounted for part of a single and fixed taxes (42% and 10% respectively), which come into PF. And those amounts do not provide for today minimum premium (with 01.04.2009 it is 207, 50 hrn.), And if you do not pay extra before him, in the Fund you have counted and length of service is less than it should would be for a pension. And then you have to finish off a few years before the necessary minimum length of service, or be content with tiny payments for those who is not entitled to a pension. True, it is unknown what the pension is shining us in the future.
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