An entrepreneur in the general taxation system fills the Income and Ex...
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The Main Office of the State Fiscal Service in Odesa Oblast
An entrepreneur in the general taxation system fills the Income and Expense Accounting Book independently on the basis of the working day.
09.08.2017
An entrepreneur in the general taxation system fills the Income and Expense Accounting Book independently on the basis of the working day.
Individuals - entrepreneurs in the general system of taxation are obliged to keep a Book of Income and Expense (hereinafter - the Book), in which, on the basis of primary documents, the records of transactions that occurred in the reporting (tax) period (Articles 177.10, 177 The Tax Code of Ukraine).
The order of keeping the Book by natural persons - entrepreneurs in the general system of taxation is established by the Order of the Ministry of Internal Affairs of 16.09.2013 No. 481 (hereinafter - the Order).
The book is conducted at the choice of the taxpayer in paper or electronic form (paragraph 2 of the Order).
Entries in the Book are executed on the basis of the working day, during which revenue was received (paragraph 5 of the Order).
In accordance with clause 6 of the Order, self-employed persons enter the information in the Book in the following order:
1) in box 1 the date of the record is indicated;
2) in column 2, the amount of income received from the implementation of economic or independent professional activities with the total sum of the month, quarter, year, in particular, the funds received on the current account, the cash desk of the taxpayer and / or received in cash, the amount of debt, for The expiration of the limitation period, the cost of goods received free of charge (works, services);
3) in column 3, the amount of money returned by the self-employed person for the goods (works and services) and / or the returned subscription is indicated;
4) column 4 is calculated as the difference between the income received from the economic or independent professional activity (column 2) and the amount of funds returned by the self-employed person for goods (works and services) (column 3);
5) in column 5 the details of the document confirming the incurred expenses, which are directly related to the income received. Documents confirming the expenses may include, in particular, payment orders, a cash order, a receipt, a fiscal receipt, an act of purchase (works performed, services rendered) and other primary documents that cover the fact of payment for goods, works and services;
6) in column 6, the amount of expenses, which are documented and directly related to the receipt of income at the end of the day, is shown;
7) column 7 shows the amount of labor costs and accruals for wages of hired persons incurred in the reporting month;
8) in column 8, the amount of actual actual expenses incurred directly related to the receipt of income not indicated in columns 6 and 7, in particular, the cost of payment of services, communication, rent and utility payments, etc .;
9) in column 9, the amount of net taxable income is calculated, which is calculated as the difference between the amount of income for the reporting period (column 4) and the amount of expenses incurred for conducting business or independent professional activity (graphs 6, 7, 8).
Individuals - entrepreneurs registered as VAT payers do not include in the costs and income of the amount of value added tax included in the price of purchased or sold goods (works and services).
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