Chernivtsi: According to the improper conduct of books of income and expenditure provides for liability In accordance with Section
. 178.6 of the Tax Code st.178 Ukraine individuals who carry out independent professional activity required to keep records of income and expenses from such activities. The form of such records and the order of reference determined by the central bodyohm executive, to form and implement the national tax and customs policy. In particular, the form of books, which are physical persons engaged in independent professional activity and Order of reference approved by Mindohodiv Ukraine from 16.09.2013r. 481 number. According to Art. 121 of the Tax Code failure taxpayer Saterihannya primary documents, accounting and other registers, accounting and statistical reports and other documents concerning the calculation and payment of taxes and duties for at least 1095 days and / or failure to provide taxpayer regulatory authorities documents or their copies punishable by a fine of 510 USD. The same actions committedand the taxpayer, which for years has been applied a penalty for the same violation, punishable by a fine of 1020 UAH. At the same time ignorance or improper accounting of income and expenses to the individual who carries out independent professional activity, apply warning or imposed a fine of trthree to eight non-taxable minimum incomes of citizens (from 51 to 136 USD) according to Art. 164? Code of Ukraine on administrative offenses. Such actions committed by a person who for years has been subjected to administrative penalty for the same violation, punishable by a fine of five to eight times the minimums incomes (from 85 to 136 USD). This was reported in the Chernivtsi City CouncilSource: http://artlife.rv.ua/