SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING
Keywords:simplified taxation system, individual entrepreneur (FOP), single tax, limit, payment transactions recorders (PTR)/software PTR, single social contribution, reporting
The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods. It is indicated how to register as a single taxpayer or how to re-register for Group II of the simplified taxation system. It was analyzed how income accounting is carried out for this group of the single tax, what taxes and under what conditions the FOP can pay it, what reports they must submit and under what conditions. It also specifies the basic conditions when the use of payment transactions recorders (PTR)/software PTR is mandatory. The reliefs available to the single taxpayers of Group II for the period of martial law and the main reasons for canceling the simplified taxation system were investigated.