According to paragraphs 291.5.2 TCU cannot be single tax payers of the first – third groups of natural persons – entrepreneurs who carry out activities in the field of audit.<\/p>\n
According to paragraphs 1 and 3 clauses 1 of Art. 1 of the Law of Ukraine dated 21.12.2017 No. 2258-VIII “On the Audit of Financial Statements and Auditing Activities” audit of financial statements – audit service for verification of accounting data and indicators of financial statements and\/or consolidated financial statements of a legal entity or representative office of a foreign business entity , or other subject that submits financial statements and consolidated financial statements of the group, in order to express an independent auditor’s opinion about its compliance in all material aspects with the requirements of national accounting provisions (standards), international financial reporting standards or other requirements.<\/p>\n
Audit activity – independent professional activity of auditors and subjects of audit activity, registered in the Register of auditors and subjects of audit activity, to provide audit services.<\/p>\n
At the same time, Art. 1 of the Law of Ukraine dated 16.07.1999 No. 996-XIV “On Accounting and Financial Reporting in Ukraine”, as amended, defines that accounting is the process of identifying, measuring, registering, accumulating, summarizing, storing and transferring information about the company’s activities to external and internal users to make decisions.<\/p>\n
Taking into account the fact that activities in the field of accounting and activities in the field of auditing are inherently different types of activities, natural persons – entrepreneurs who provide only accounting services have the right to be on a simplified taxation system and be payers of a single tax.<\/p>\n","protected":false},"excerpt":{"rendered":"
According to paragraphs 291.5.2 TCU cannot be single tax payers of the first – third groups of natural persons – entrepreneurs who carry out activities in the field of audit. According to paragraphs 1 and 3 clauses 1 of Art. 1 of the Law of Ukraine dated 21.12.2017 No. 2258-VIII “On the Audit of Financial […]<\/p>\n","protected":false},"author":8,"featured_media":83845,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[12],"tags":[],"class_list":["post-83847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/83847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=83847"}],"version-history":[{"count":0,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/83847\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media\/83845"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=83847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=83847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=83847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}