Law of Ukraine

“On Specifics of State Supervision (Control) in the Sphere of Economic Activity Regarding Natural Persons – Entrepreneurs and Legal Entities Using the Simplified System for Taxation, Accounting and Reporting”

Date of entry into force:
April 25, 2012

The Law determines the specifics of state supervision (control) in the sphere of economic activity regarding natural persons – entrepreneurs and legal entities using the simplified system for taxation, accounting and reporting.

Article 2 of the Law establishes that the Law applies to:
  • natural persons – entrepreneurs that are not registered as value-added tax payers, whose business is not classified as high-risk according to the Law of Ukraine “On the Main Principles of State Supervision (Oversight) in the Area of Commercial Activity” (hereinafter referred to as “natural persons – entrepreneurs”);
  • legal entities using the simplified system for taxation, accounting and reporting that entails including value-added tax into the single tax, whose whose business is not classified as high-risk according to the Law of Ukraine “On the Main Principles of State Supervision (Oversight) in the Area of Commercial Activity” (hereinafter referred to as “legal entities”).

According to Article 3 of the Law, state supervision (control) in the sphere of economic activity regarding natural persons – entrepreneurs and legal entities is carried out as follows:
  • bodies of state supervision (control) and their officials hold unscheduled measures of state supervision (control) regarding adherence to sanitary legislation;
  • bodies of consumer rights protection hold unscheduled inspections based on consumer complaints.

Regarding natural persons – entrepreneurs and legal entities whose business is classified as medium-risk, the bodies of the Pension Fund of Ukraine hold scheduled and unscheduled inspections. The bodies of state supervision (control) and their officials are prohibited to carry out measures of state supervision (control) in the sphere of economic activity, except those envisaged by the Law, regarding natural persons – entrepreneurs and legal entities.
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