Code Tax

On the nose – the annual accounts and tax legislation of Ukraine the dynamic changes taking place now. So, November 20, 2010 Act takes effect 2559-VI 'On Amendments to Certain Legislative Acts of Ukraine the timing of payment of wages', which makes changes and amendments to Article 115 of the Labour Code. One of the innovations can be considered a legal requirement for the size of the wage, which is still should be paid twice a month. The Act stipulates that the wages paid in the first half of the month, shall be determined by collective agreement or regulation of the employer, consistent with authorized trade union organization or the labor collective face. The size of payroll, according to the new wording of Article 115, shall not be less than paying for actual hours worked at the rate of tariff rate or salary of the employee. Total for the month of procedure established by law, the employee must be paid wages not less than 2 times per month. In connection with the legislative innovations in Salary and Personnel, the accountants of enterprises having understandable puzzle: how to look and how it should be made legal act of the employer, which will regulate the company amount and terms of payment. In addition, the innovations in pay and personnel records introduced regulations regarding the timing of wages.

On the basis of the same Article 115 of payroll periods can be regulated or collective bargaining agreement, or regulation of the employer, consistent with the authorized trade union or the labor collective entity, but shall not exceed the limits of payments. The deadline for the legislation installed 7 days after the end of the period actually worked, which should be followed for compensation. With the introduction of the tax code, which is contrary to the expectations of entrepreneurs, sooner or later come into force relevant innovation will be the taxation of services for which the civil law the contract may obtain a force equal to the labor contracts, if you do not comply with a number of certain conditions of their detention. As regulate relations both make expense reports, as to withhold taxes from wages – these and many other highly specialized accounting matters, with the new terminology under the tax Code for clarification and comments can only qualified professionals. All the innovations on wages at the end of 2010 and 2011 November 25, 2010 had the intention to tell members of the Finance Club of Ukraine that for some aspects of the law have already read the opinion of the Ministry of Labour and Tax Administration. For entrepreneurs operating on a simplified system of taxation, are also relevant taxation issues, and, in particular, how to work an entrepreneur in 2011. After making the tax code amendments, the President of Ukraine appeared brand new in the field of tax administration the term 'presumption of innocence. " Now it's time available to conduct audits of the tax and penalties that are possible in identifying violations. How will this happen, and all the new documents required for an entrepreneur to be set out in the workshop. The first workshop, a forum for entrepreneurs will be held in Kiev on December 18.