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Amended to the Tax Code of Ukraine

Have finished the implementation of the principle of "single window" in the exercise State registration of business entities, simplified taking them to register with DPS, improved tax administration and collections. Improved provisions for economic tax payment for land, simplified tax, accounting and reporting, fixed agricultural tax and fees for special use of water. Simplified calculation of VAT operations in the tourism industry. Specifies the rules for taxation of income enterprises in the supply of energy to the population that pays the fare for administered price and more. Established that administrative penalties (fines) under Art. 164 CAO for is the completion in 2012 single tax payers register of income books and records of revenues and expenses not applicable.


[Information from the "Bulletin of the Tax Service of Ukraine", June 2012 № 24, p. 2]

 

 


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