27 April 2009, 16:09
The Bill (Reg.№4112) envisages the determining of the legal basis for the simplified taxation system, registration and accounts of the subjects of small business.
During the meeting of the Committee it was declared that the suggested Bill does not change or add the Order of the President of Ukraine "On Simplified Taxation System, Registration and Accounts of the Subjects of Small Business" that regulate the following issues.
In particular it was stressed that the Bill envisages the defining of the natural person- entrepreneurs as a tax payers, dividing them into two categories depending on the quantity of the hired personnel and received annual income.
The People´s Deputies stressed that the Bill envisages the cancellation of the fixed tax only that is implemented by the Decree of the Cabinet of Ministers "On Income Tax of the Citizen".
S. Teriokhin, the Chairman of the Committee declared that "on of the negative factors of the simplified taxation system is retail of the enterprises with the aim of minimizing of the payment to the Budget through the cooperation with contractors". Consequently, "the artificial overstatement of assets of received services is observed that leads to the increase in gross expenditure of the enterprises that are on the general taxation system and not sufficient income to the Budget".
The members of the Committee deem that the Bill does not envisages the strict and definite regulation of the issue on the way of transferring on the simplified Taxation System, Registration and Accounts of the Subjects of Small Business.