More and more people sell goods over the Internet and receive money on their cards. And the tax service warns Ukrainians through the media that they face a fine of up to 85 thousand hryvnias. Together with Ihor Shavrov, a well-known Ukrainian lawyer who manages the Shavrov and Partners law firm, we will find out to what extent tax actions are legal.
As we know, a huge number of people who sell goods on the Internet, for example, freelancers, etc., receive their money on cards without paying taxes. Thus, people receive "black" salaries, and this is exactly what the tax authority is trying to fight.
To be honest, we have been hearing talk about people being fined for such actions for three years now.
Formally, any income you receive, cash or non-cash, will be subject to taxation. First of all, it is 18% tax on individuals and 1,5% military levy. If you are registered as an individual entrepreneur, you pay only one tax and one social contribution to the pension fund.
By law, business activity is systemic activity more than three times an hour. If you are not registered as an entrepreneur, but you carry out such activities, you may be fined for violating the law. And here we turn to the Code of Administrative Offenders, Art. 164, to which the tax authority refers.
The fine for the first violation is from 17 to 34 thousand hryvnias, and for the second - from 34 to 85 thousand hryvnias, depending on the circumstances. Therefore, in its message, the tax authority is deceitful and sets the largest fine amount that can be received only if such a violation occurs again.
In addition, it is quite difficult to prove that a person is engaged in entrepreneurial activities. It is necessary to carry out control purchases, budget money is spent on this, and in principle it is not a fact that the amount of the fine will cover the expenses incurred by the state.
In addition, bank secrecy applies in Ukraine. Therefore, we are led to think that there will be no bank secrecy and the tax authorities will have access to your accounts.
In principle, the tax legislation will follow the path of tightening - and this is already noticeable. Therefore, it is easier to work according to the law. At the same time, you should not always listen to the tax authorities, because the state also lies and in some cases is the biggest cheater.
