On October 10, 2017, the Ministry of Justice of Ukraine hosted a workshop for private performers.
Service documents are determined by the nomenclature of cases of a state executive service or a private executor. Documents that fall within the competence of the bodies of the state executive service, private executors include documents which are created or received by the bodies of the state executive service, the private executor in the enforcement of decisions, and other official documents. The documents of executive proceedings, including complaints, petitions of the parties, other participants in the enforcement proceedings, and materials on the outcome of their consideration are an integral part of the enforcement proceedings and are joined to it.
This was announced by Victoria Luchkina, chief specialist, acting director Head of the Legal and Regulatory Division for Executive Affairs of the Department of Justice and National Security of the Ministry of Justice during a workshop for private practitioners.
The event was organized by the Center for Commercial Law, the Ministry of Justice and the USAID Project in Ukraine.
"A private executor within a month from the date of making information on him to the Single Register of Private Entrepreneurs of Ukraine is a nomenclature of cases, which includes the names of cases that are formed and reflect all areas of work, which is documented in the body of the state executive service as a private executor. At the end of the year, the nomenclature of cases is closed. the final record of their number ", - said the expert.
Ms. Luchkina also emphasized that, in accordance with the Rules, keeping records and archives in the bodies of the state executive service and private performers, in the performance of the activities of a private performer, providing the organization of record keeping and archiving and observance of these Rules is the responsibility of the private executor. Filing and archiving is carried out by a private executor or his assistant.
Correspondence is not accepted?
Among other things, the expert drew attention to the fact that the receipt of correspondence, provided personally or by courier, is carried out after the original document of identity (a document confirming the credentials of the representative or its affiliation with the sending organization) is provided. In case of failure to provide such documents or presentation of those not executed in accordance with the requirements of the current legislation, correspondence is not accepted.
The private executor, or his assistant, on the day of receipt of the document checks the correctness of its addressing, the integrity of the envelope (package) and the availability of documents and attachments therein. In case of the absence of the application specified in the document or individual sheets, as well as errors in the execution of the document that makes it impossible to execute (lack of signature, stamp, approval stamp, etc.), the document is not registered (except for executive documents). A written request is sent to the sender or reported to the sender by telephone.
At the same time, an appropriate mark indicating the date of the request (telephone conversation), the position and surname of the person who is requested, the signature, the initials (initials of the name) and the names of the person who made the request is made on the document.
In the absence of some attachments, damage to the envelope, packaging that makes it impossible to read the text of the document, the act is in duplicate, one of which is sent to the sender, the other - stored in the relevant case in the nomenclature of affairs of the state executive service, a private executor.
Registration of incoming correspondence is carried out by making a responsible person, a private executor (his assistant) information to an automated system of enforcement proceedings. The registration date and the entry number of the document are formed by the System and placed in the registration stamp.
As noted at the seminar, the private executor personally controls the execution of the documents. The term of the execution of the document may be established in a regulatory act, a regulatory document or a resolution. Terms of execution of internal documents are calculated in calendar days, starting from the date of signing (registration), and incoming - from the date of receipt (registration).
And taxation and accounting?
In turn, the tax expert Valentina Borodina familiarized the audience with the main issues of accounting and taxation of the activities of a private performer. Thus, according to the expert, persons who intend to carry out independent professional activities are obliged to be registered with the supervisory authorities at the place of their permanent residence as self-employed persons and receive a certificate of registration. Income of citizens received during a calendar year from the conduct of independent professional activities, shall be taxed at the rate specified in clause 167.1 of Art. 167 of the Tax Code of Ukraine.
Taxable income is the aggregate net income, that is, the difference between income and the documented costs necessary for the implementation of a particular type of independent professional activity. In the absence of a certificate of registration by a person who carries out an independent professional activity, the object of taxation is the proceeds received from such activity, without taking into account expenses.
"Individuals engaged in independent professional activities shall file a tax return based on the results of the accounting year in accordance with this Section within the time limits provided for taxpayers of personal income tax. Foreigners and stateless persons who have been registered in supervisors as self-employed persons are residents and in the annual tax return, along with incomes from independent professional activities, should indicate other income from sources of their origin from Ukraine and foreign incomes, "- said the expert.
At the same time, Mrs. Borodina notes that when paying by taxable agents - tax agents to individuals engaged in independent professional activities, income directly related to such activities, the income tax on the source of payment is not retained in the event of a copy of the certificate of taking it to the tax account as an individual who conducts an independent professional activity. This rule does not apply in the case of accrual (payment) of income for the performance of a particular work and / or the provision of a service in accordance with a civil law contract, the relationship on which the employment relationship is established, and the parties to the contract can be equated to the employee or employer.
In addition, individuals engaged in independent professional activities are required to keep records of income and expenses from such activities. The form of such accounting and the procedure for its management is determined by the central executive body, which ensures the formation and implementation of the state tax and customs policy. To register the Income and Expense Accounting Account, individuals who engage in independent professional activities submit to the controlling authority, at the place of registration, an instance of the Book in case of choosing the method of keeping the Book in paper form.
The final calculation of the tax on personal income for the reporting tax year is carried out by the payer independently according to the data specified in the tax return.
(translated using google translate)