Entrepreneurs on the general tax system may set up a new Book of Records starting in 2014

Автор: admin_dev
Entrepreneurs on the general tax system may set up a new Book of Records starting in 2014

It is known that one of the directions of improving the information system of the State Tax Service bodies is the introduction of a new electronic web portal of the State Tax Service of Ukraine (the electronic taxpayer’s cabinet), enabling the taxpayer to interact with the tax authorities in ‘real time’.

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It is known that one of the directions of improving the information system of the State Tax Service bodies is the introduction of a new electronic web portal of the State Tax Service of Ukraine (the electronic taxpayer’s cabinet), enabling the taxpayer to interact with the tax authorities in ‘real time’.

This service provides a mode “Keeping books of income and expense records and the book of income in electronic form and generating the corresponding tax declaration” (for self-employed persons).

Since the electronic cabinet will become operational in January 2014, in order to avoid misunderstandings regarding the maintenance of the Ministry of Revenues’ Books, appropriate clarifications were provided in the “Bulletin of the Ministry of Revenues and Duties of Ukraine” No.40/2013. In particular, it is recommended to continue using the Book approved by the order dated 24.12.2010 No. 1025 until the end of 2013, and from the beginning of 2014 to maintain the Book in the new form approved by the order of the Ministry of Revenues and Duties of Ukraine dated 16.09.2013 No.481 (which came into force on October 18, 2013).

In case of keeping the specified Book in electronic form:

  • the entrepreneur must obtain enhanced public key certificates from the ACSC and conclude a contract with the Ministry of Revenues. He must also pass an exam and send an application to receive the Book;
  • the application at the place of tax registration is registered by the tax authority, which generates and sends the taxpayer an informative notification about the Book’s registration (indicating its registration number and registration dates) within 3 working days.
  • after receiving the Book, it is maintained in accordance with the procedure for keeping the Book of income and expense records used by individuals — entrepreneurs, except for those who chose the simplified taxation system, and individuals engaged in independent professional activity;
  • corrections of errors in the Book are allowed by adding a line.

The Book consists of nine columns; data are filled in in hryvnias with kopecks. The above-mentioned document is kept for three years after the end of the reporting period.