The Bill (Reg.№4549-2) envisages legal bases of the simplified taxation, registration and accounting system of small business subjects. It was emphasized that today the issues regarding the simplified taxation, registration and accounting system of small business subjects are solved today according to the norms of the President of Ukraine Order "On Simplified Taxation, Accounting and Registration System of Small Business Subjects." Still, the Parliamentarians deem that certain norms of the order lost its actuality and do not correspond to the reality of economic life and social legislation."
In particular, the Members of the Committee deem that the propositions regarding the defining of the single tax structure do not correspond to the norms of the effective law. Moreover in the directed to the bill documents the appropriateness of 10% fiscal charges to the State Budget of Ukraine is not grounded.
It was also stressed that the Committee deems impropriate the proposition which envisages that dues to the joint part of Pension Fund of Ukraine for the persons working for the simplified taxation, registration and accounting system of small business subjects part time, are paid at the rate proportional to their working time balance and needs addition.
The Committee does not agree with the proposition of the Bill regarding the exclusion from the number of insurance premium payers juridical and natural persons-entrepreneurs that use simplified taxation, registration and accounting system of small business.
Moreover, it was stressed during the sitting that, according to the Bridget Code of Ukraine, introduced legislative proposition should be directed to the Ministry on Finance for the experts conclusion.