Tax Code of Ukraine
before the Tax Codeconstitutes a set of laws of Ukraine, which regulates the relationship vzysknogo supervisory authority and object collection (person or entity) in the field of taxation. The Tax Code defines and regulates the major components of the tax system of Ukraine:
- complete list of all suSociety (applied on the territory of Ukraine), taxes and fees;
- the accounting and control system of taxation;
- list of persons (physical and legal), which are subject to specific fees and taxes, that is, the taxpayers, their immediate rights and obligations laneState U;
- operating procedure (rights, responsibilities, working methods, scope) controlling tax authorities;
- the responsibility of all participants in the process of tax collection for breaking the rules (legal basis).
, as the law wasadopted in 2010 to replace the old code of laws on taxation and since then radically changed the whole system of income and taxes in the country. The main (key) moments on which to focus their attention, are:
- decrease the number of tax papers, almost half;
- decrease in several stages (for several years) tax rates on basic items;
- change of taxation and taxes income of individuals;
- change the tax system single tax payers. Change numbert he individual and the type of activities that can take advantage of a single tax collection.
In its content, the Code includes 19 sections, each of which governs this or that existing (and current) form of taxes.
With this information in more detail, you can acquaint themselvesomitsya online elzvit.org.ua
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