The State Tax Service of Ukraine reminds taxpayers that if you are engaged in the sale of goods or the provision of services, keep in mind that state registration is mandatory. After all, this is a prerequisite for starting an economic activity.
Lack of state registration leads to administrative (Article 164 of the Code of Administrative Offenses) and, in certain cases, criminal (Article 201 of the Code of Criminal Procedure) liability.
There are citizens who neglect the obligation to register business activities, which is a violation of the requirements established by law. As a result, this leads to:
- carrying out economic activity without state registration;
- use of the labor of hired persons without proper registration of labor relations and lack of minimum social guarantees;
- salary payments “in envelopes”;
- sale of goods purchased without documents or imported without official customs clearance;
- making payments through bank cards of individuals;
- tax evasion, etc.
Today, social networks Facebook and Instagram have become business platforms with powerful marketing tools that citizens use to remotely sell goods or provide services.
At the same time, a significant number of such sellers neglect the obligation to register their business activities, avoid paying taxes, and make payments through the bank cards of individuals, which is prohibited by law.
It should be noted that the STC constantly receives information about the facts of systematic economic activity without state registration, in particular, through social networks Instagram and Facebook. Each such case is investigated and checked by employees of the tax authorities, and in the case of confirmation, appropriate response measures are taken.