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Simplified tax system, commented lawyer, partner ADCOM Law Firm Diana Antokhina

The adopted 02.12.10, the Verkhovna Rada and signed by the President of Ukraine 03.12.10, the tax code eliminated the head that regulates the use by private entrepreneurs simplified system of taxation.
Thus, to make the appropriate changes to the Tax Code remained in force Decree of the President of Ukraine of 03.07.1998, № 727 "About the simplified system of taxation, accounting and reporting of small business".
Thus, prior to 01.04.10, the entrepreneur can work as worked before. And from 01.04.10, the effective another important innovation: the claims. Article 139.1.12. 139 Section III of the Tax Code, which prohibits business entities who are on a common system of taxation, to attribute their spending spending on goods (works, services) and other tangible and intangible assets of a natural person - entrepreneur to pay a single tax (except for the sphere of informatization).
Accordingly, the employer must be determined by the desired implementation of the manufactured products. Staying on a simplified system of the Presidential Decree number 727, the entrepreneur can sell the manufactured their own products to the end user - to individuals, for example, renting a portion of the area with the same person (online shopping), etc.
And if the owner wishes to leave the old scheme of work (by legal entities on a common system), then the best would be either registered as a legal entity, or to move to a common system of taxation with the payment of 15% of income tax.
In any case, the right in this situation is to consult a specialist and, taking into account all the nuances and specific activity to calculate the most efficient scheme of doing business with the legislative innovations.
partner ADCOM Law Firm

Diana Antokhina