1. A report on financial results is drawn up.

2. The total amount of income for the reporting period is calculated.

3. Profit is calculated.

4. Income tax is calculated. (multiplying the profit by the tax rate - 18%).

5. Income tax is reduced on advance payment of income tax, if any.

Accounting income and expenses initially participate in the calculation of income tax.

From 01.01.2023, the amounts of the single social contribution and the single tax rates, which will be paid by the FOP from January 1, 2023, will be:

• FOP of the 1st group - EUV will be UAH 1,474.0. per month (22% of the minimum wage), the single tax is UAH 268.40. per month (no more than 10% of the subsistence minimum for able-bodied persons as of January 1, 2023);

• FOP II group - EUV will be 1474.0 hryvnias. per month (22% of the minimum wage), the single tax is UAH 1,340.0. per month (20% of the minimum wage as of January 1, 2023);

• FOP III group - EUV will be 1474.0 hryvnias. per month (22% of the minimum wage), and the only tax is an interest rate of 5% of income, or 3% of income in case of payment of VAT.

FOP groups 1-2 pay the EP monthly, with an advance payment no later than the 20th day (inclusive) of the current month. FOPs of the 3rd group pay the EP quarterly, within 10 calendar days after the deadline for submitting the tax declaration for the tax (reporting) quarter.

For all entrepreneurs, there is a single quarterly deadline for paying EUV - until the 20th of the month following the quarter.

In order to calculate VAT, you must use the following formula:

VAT = Selling price (cost + profit) × tax rate.

For example, the cost of the product is 6,000 hryvnias, and the profit included in the cost is 2,000 hryvnias. In this case, the selling price will be – 6,000 + 2,000 = 8,000. We calculate the amount of tax at a rate of 20%: 8,000 × 20% = 1,600.

VAT registration is mandatory and voluntary.

1. Calculate the volume of transactions for VAT registration.

2. Compile and submit a registration application. Both voluntary and mandatory registration as a VAT payer begins with an applicant's application. Sample registration application - https://ck.tax.gov.ua/data/normativ/000/003/75916/1_PDV_zrazok_perevish.pdf. Submit an application to the body controlling your location within the following deadlines: mandatory registration — no later than the 10th day of the calendar month following the month in which the millionth volume of transactions was first reached; voluntary registration — no later than 10 calendar days before the beginning of the tax period. Submit an application to the control body at the place of your registration exclusively in electronic form.

3. Get an extract from the Register of VAT payers.

4. Submit your first VAT return.

The following are exempt from paying land tax:

1. persons with disabilities of the first and second groups;

2. natural persons raising three or more children under the age of 18;

3. pensioners (by age);

4. war veterans and persons subject to the Law of Ukraine dated October 22, 1993 No. 3551-ХІ "On the status of war veterans, guarantees of their social protection";

5. natural persons recognized by law as persons who suffered as a result of the Chernobyl disaster.

From April 1, 2022 until the termination or abolition of martial law in the territory of Ukraine, in accordance with the first paragraph of subsection 9.1 of clause 9 of subsection 8 of chapter XX of the Tax Code of Ukraine, taxpayers of the first and second groups of the single tax have the right not to pay the single tax.

Individuals are exempt from paying taxes for 2021 and 2022 if residential real estate is located in areas of active hostilities or occupied territories (regardless of the duration of such events in 2022).

Tax social benefit (PSP) in 2023 is the amount by which an employee, as a personal income tax payer, has the right to reduce his total monthly taxable income in the form of wages (bonus, compensation, remuneration, etc.) from one employer. The possibility of applying PSP is limited by the size of the employee's monthly income.

Every employee, whose income does not exceed UAH 3,760, has the right to use the SSP, the basic amount of which is 50% of the subsistence minimum for an able-bodied person.

Restrictions on currency transfers from Ukraine: Within the limits, Ukrainians can make P2P transfers and "quasi cash" transactions. Citizens can transfer funds from hryvnia payment cards to cards of individuals abroad within the limit of 100,000 hryvnias per month. In addition, Ukrainians can make transfers to cards abroad from their currency payment cards within a separate limit of UAH 100,000 per month (this is more than $3,000).

Restrictions on cash withdrawals from foreign currency accounts: You can withdraw funds from a foreign currency account in Ukraine in hryvnias in the amount of UAH 100,000 per day; in the currency of the account in the equivalent of UAH 100,000 per day without commissions.

The taxpayer has the right to appeal in court a tax notification - decision or other decision of the controlling body at any time within 1095 days after receiving such a decision. The decision of the supervisory body appealed in court is not subject to administrative appeal.

Administrative appeal. The complaint is submitted personally or through a representative to the DPS of Ukraine in writing together with copies of available documents that serve as proof, in the opinion of the payer, of the illegality of the tax notice-decision. Please note that you can appeal the decision of the tax authority within 10 working days after receiving the tax notice-decision. Also, the complaint can be sent by mail. In the event of an appeal against the PPR, the taxpayer must notify the supervisory body whose decision is being appealed. The DPS of Ukraine, considering the payer's complaint, can make a decision on full or partial satisfaction of the complaint, or in general its complete dissatisfaction.

Appeal to the court. If the taxpayer used the administrative appeal procedure before filing a claim, he can appeal the PPR in court within a month following the end of the administrative appeal procedure. However, the deadline for payment of the agreed amount of tax liability after the end of the administrative appeal procedure is 10 calendar days following the date of such agreement. As for the procedure of court proceedings to challenge the decisions of the supervisory body, it is regulated by the norms of the Code of Administrative Procedure of Ukraine.

According to the legislation of Ukraine, branches and representative offices are separate subdivisions of legal entities (Article 95 of the Civil Code of Ukraine). That is, an individual entrepreneur cannot have a branch or representative office either in Ukraine or abroad.

A natural person - an entrepreneur can have several outlets (shops, kiosks, etc.) in different parts of the city or even in different cities or abroad. However, it is inappropriate to consider them branches. After all, a natural person, unlike a legal entity, cannot "separate" itself as a business entity.

Local self-government bodies have the right to resolve conflicts regarding land issues. Therefore, if the neighbor is against the fact that the land manager established the boundaries and agreed on them, it is necessary to contact the land commission under the settlement, village or city council to help establish the boundaries.

The commission will inspect the site, and then hold a meeting with the participation of parties to the dispute. Having proved the groundless refusal to sign the deed on agreeing the boundaries of the plot, the commission will recommend you to settle the conflict peacefully.

In order to register a land plot in the State Land Cadastre, it is necessary to submit land management documentation through the Center for the Provision of Administrative Services, and the State Cadastre Registrar must register the land plot even without the consent of the neighbors, i.e. without her signature. If the cadastral registrar refuses registration on this basis, it is necessary to apply to the court to appeal the decision taken by him to refuse registration.

The terms of DNA research depend on the laboratory. The results can be ready both in 2-3 days and in two months.

You (as an individual entrepreneur) have the exclusive right to:

1. on the use of commercial secrets;

2. for the exclusive right to allow the use of the commercial secret of your business;

3. challenge the unlawful disclosure, collection or use of your trade secret.

Commercial information and its protection is mentioned in the Economic Code of Ukraine in Art. 36. Regulation of the Commercial Code is relevant for the protection of trade secrets in cooperation between enterprises, i.e. external protection of trade secrets.

To protect commercial and confidential data, you can conclude such documents as:

1. Agreement on non-disclosure of confidential information and commercial secrets

2. Obligation not to disclose commercial secrets and confidential information