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Individual entrepreneurs often ask whether it is mandatory to have the original Single Taxpayer Certificate at the workplace …
In addition to the record book, single tax payers must keep the Single Taxpayer Certificate at the workplace
Individual entrepreneurs often wonder whether it is mandatory to have the original Single Taxpayer Certificate at the workplace.
According to clause 299.14 of Article 299 of the Tax Code of Ukraine No. 2755 dated 02.12.2010, it is stated that the taxpayer must retain the original Taxpayer Certificate, and also provide it to officials of controlling bodies who have lawful grounds and authority to conduct an inspection.
Also, in addition, a copy of the Taxpayer Certificate should be kept at the workplace of the hired employee. In accordance with subparagraph 296.1.1 of paragraph 296.1 of Article 296 of the Tax Code of Ukraine, individuals who are single tax payers and belong to the first and second groups, as well as single taxpayers of the third and fifth groups who are not VAT payers, must maintain a Record Book in which the income received during the working day must be recorded.
Thus, in addition to the income record book, the original Single Taxpayer Certificate must also be kept at the workplace of the individual entrepreneur who is a single tax payer.