To earn legitimately – really!

05 May 2013

Detailed instructions for drivers on legalization of activity on transportation of passengers and their luggage by taxi.

The company "Elite-Taxi" over 18 years of experience in the passenger transport market and knows firsthand that working legally is the only way to success. If you finally decided to become a real carrier and to provide services in the framework of the law - congratulations with the right choice!

For its part, we suggest to familiarize with detailed instructions for drivers on legalization of activities with the carriage of passengers and their luggage by taxi.

The terms of cooperation with the information - dispatching service "Elite-Taxi" you can call 537-3536 and we will gladly answer all your questions.

 

The first phase – state registration of a sole proprietorship(the STATE REGISTRATION SERVICE of UKRAINE)

> For registration of the physical person who intends to become the owner and has the registration number of the payer of taxes or a person authorized by him (hereinafter - applicant) shall submit in person (send by mail with the description of the attachment or, in the case of electronic filing of documents file description containing information about the sent electronic documents, in electronic form) or through an authorized person to the state Registrar by place of residence the following documents:

  1. Completed registration card for state registration of a sole proprietorship in form No. 10 (sample of application http://ddr.minjust.gov.ua/uk/7367b663c80a5af852fed9ac686f18fc/dlya_yurydychnyh_osib_ta_fizychnyh_osibpidpryemciv/) to which it may be filed as the application a statement regarding the election of a physical person of the simplified tax system (the sample of application http://zakon4.rada.gov.ua/laws/show/za537-11) and/or registration statement voluntary registration as a payer of value added tax (sample of application http://zakon4.rada.gov.ua/laws/show/z1456-14/page3).
  2. A copy of the document certifying the registration in the State register of physical persons - taxpayers (identification code).
  3. If the documents for state registration are submitted personally by the applicant, the state Registrar shall additionally provide the passport of the citizen of Ukraine.
  4. In case of submission to the state Registrar electronic documents of a physical person shall be attached to the electronic document certifying authority of the person associated with the preparation of electronic documents of an individual.

> The documents submitted for the state registration of a sole proprietorship, are accepted description, a copy of which is on the day of receipt of documents issued (mailed) to the applicant with a mark about date of documents.

> For the state registration of a sole proprietorship fee is not in.

> State registration of a sole proprietorship is conducted by the state Registrar at the place of residence of a sole proprietorship. (Structural divisions of territorial offices of the Ministry of justice of Ukraine:

 http://ddr.minjust.gov.ua/uk/6b2e6b3b588376ac43b6eaec76ea26a2/regiony/).

> In the absence of grounds for refusal of the state registration the state Registrar shall make in the Unified state register record about the state registration of a sole proprietorship on the basis of information of the registration card for state registration of a sole proprietorship.

> Date of entry to the Single state register of record about the state registration of a sole proprietorship is the date of state registration of a sole proprietorship.

> State registration of a sole proprietorship shall be no later than the next working day after receipt of documentsfor state registration.

> Within 24 hours, excluding weekends and holidays, after receipt of the documents submitted for state registration, the state Registrar conducts the registration act (including taking into account the principle of tacit consent) in the absence of grounds for suspension of consideration of documents and refusal of state registration by way of entry in the Unified state register.

> Any additional information on the state registration of a sole proprietorship you can find on the official website of the State registration service of Ukraine http://ddr.minjust.gov.ua/uk/

The second phase – the formation of a sole proprietorship on the account in offices of the State tax inspection and Pension Fund of Ukraine

> According to the Tax code of Ukraine the registration of individuals - entrepreneurs by controlling authorities is carried out at the place of their state registration on the basis of information from the statement of registration provided by the state Registrar according to the Law of Ukraine "On state registration of legal entities and of a sole proprietorship ".

> Accounting of individual entrepreneurs is carried out by entering into the State register of natural persons - payers of taxes of records on state registration of entrepreneurial activities.

> The registration of individual entrepreneurs is carried out by the Supervisory authority no later than the next working dayfrom the date of receipt of the relevant information from the state Registrar.

> Information about the registration of a sole proprietorship are transferred to the Unified state register of legal entities and physical persons - entrepreneurs on the day of registration in the manner prescribed by the Ministry of justice of Ukraine and Central Executive authority, which provides forming and implements the state tax and customs policy.

> More detailed information about registration in the offices of State Fiscal service of Ukraine can be found on official website of the State Fiscal service of Ukraine  http://sfs.gov.ua/nk/spisok2/glava-6--oblik-platnikiv-pod/.

> In accordance with the rules for registration and deregistration in the Pension Fund of Ukraine payers of the single contribution for obligatory state social insurance registration private entrepreneur as a payer of single contribution is carried out by offices of the Pension Fund at the place of residence of the person based on the information from the statement of registration, provided by the state Registrar according to the Law of Ukraine "On state registration of legal entities and individuals - entrepreneurs," not later than the next working day from the date of receipt of such information by bodies of the Pension Fund.

> When you register in the Pension Fund of Ukraine you will be assigned an inspector, who can be contacted with questions that you may have in this area.

> More detailed information regarding the registration with the Pension Fund of Ukraine can be found on the official website of the Pension Fund of Ukraine http://www.pfu.gov.ua/pfu/control/index

The third phase – obtaining of the license for provision of services on transportation of passengers by taxi (the STATE SERVICE of UKRAINE ON SAFETY ON TRANSPORT)

> The license for the provision of services on transportation of passengers by taxi - the document provided to the licensing authority, to carry out a business entity a particular type of economic activity subject to licensing, namely: the provision of services on transportation of passengers by taxi, in electronic form (record about the presence of the license of such an entity in the Unified state register of legal entities and physical persons - entrepreneurs) or on paper.

> Licensee - a business entity (legal person/physical person-entrepreneur), which has a license for the statutory activity.

 > The licensing authority - the State service of Ukraine on safety on transport and its administrative-territorial units (Territorial administration of the State service of Ukraine on safety on transport: http://dsbt.gov.ua/storinka/perelik-dokumentiv).

> A business entity intending to carry out this type of economic activity which is licensed, personally or through its authorized body or person applies to the appropriate licensing authority with the application form for licenses. (Sample of application: http://dsbt.gov.ua/storinka/perelik-dokumentiv).

> In the application for license must contain the following information:

  1. Of the license applicant: for legal entity - full name, location, identification code; for physical person - entrepreneur - surname, name, middle name (at presence), data on place of residence, registration number of taxpayer card (not the physical person who through their religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notifies the appropriate state tax authority and has a mark in the passport, - a copy of the notes) and consent to the processing of personal data to ensure compliance with the requirements of this Act;
  2. Type of economic activities (fully or partially) specified in article 7 of this Law, the performance of which the license applicant intends to obtain a license (domestic transportation of passengers by taxi.
  3. The preferred method of receiving documents.

> About the license the following documents:

  • Documents in accordance with the licensing requirements;
  • Copy of passport of the head of the license applicant (or authorized representative) with a mark of tax authority about the notice of refusal because of their religious beliefs from taking the registration number of taxpayer card (served only by physical persons - entrepreneurs, who through their religious beliefs refuse adoption of registration number of record card of tax payer and informed the appropriate authority of the state tax service);
  • List of documents submitted for obtaining a license, in duplicate.

The list of supporting documents set license terms and conditions and is exceptional.

> License grants the right to transport passengers by taxi in the entire territory of Ukraine.

> The license is issued for unlimited period of time.

> The application for license and supporting documents are accepted according to the inventory.

> The licensing authority after a finding of lack of grounds for leaving the application for a license without consideration, considers it and supporting documents to establish the absence or presence of grounds for refusal to issue a license by analyzing supporting documents and obtaining information from the state paper and electronic information resources.

> In the case of establishing the existence of grounds for refusal to issue a license the licensing authority makes an informed decision to refuse to grant a license.

> The licensing authority sends a copy of a decision to refuse to grant a license to the license applicant within a period not exceeding five working days

> In case it is established during the consideration of the application for a license of absence of grounds for refusal to issue the license to the licensing authority decides to issue the license, which shall notify the license applicant within a period not exceeding three working days.

> The licensing authority on the next working day after the day of adopting the decision to issue the license to the license applicant sends information about the decision in electronic form in the Unified state register of legal entities and physical persons - entrepreneurs in the manner specified by the administrator of the registry.

> The deadline for a decision on issuance of the license is ten working days from the date of receipt by the licensing authority an application for a license.

> The acquisition of the license applicant of the right to exercise the type of economic activity subject to licensing, takes place from the moment of entering of data on the decision of the licensing authority to grant him a license in the Unified state register of legal entities and physical persons - entrepreneurs.

> In message of acceptance of the decision about granting the license to the licensing authority notes the settlement details for the payment for the license.

>For the license will be charged a fee equal to one minimum wage, based on minimum wages applicable on the date of acceptance by licensing body of the decision to issue the license, unless a different Board size is not set by law.

> License the license applicant a particular type of economic activity subject to licensing issued by the licensing authority in electronic form (record about the decision of the licensing authority concerning the issuance of a license to a business entity in the Unified state register of legal entities and physical persons - entrepreneurs). At the request of the license applicant or licensee the license (license copy) may be issued by the licensing authority and on paper.

> Forms of documents for registration of license: http://dsbt.gov.ua/storinka/perelik-dokumentiv.

> More detailed information on licensing can be found on the official website of the State Inspectorate of Ukraine on safety on land transport - http://dsbt.gov.ua/storinka/kontakty

Fourth phase – the choice of the tax system and registration of books of income and expenses (the STATE FISCAL SERVICE of UKRAINE)

> You need to:

  1. To choose the tax system – the General or simplified (single tax). If you are staying on a simplified tax system you need to choose a select group of single tax payer.
  2. To apply the transition to your chosen ax system (see section 1of first phase – sample applications). What is the size of a single tax rate for your activity, you will report directly to the administrative-territorial division of the State fiscal service of Ukraine at the place of your registration (further – tax inspection);
  3. To purchase the book of income and expenditure form No. 10 (this book can be purchased directly in the tax office), which must be bound and numbered.

> Book must be submitted to the State tax inspection of Ukraine together with the application and request to register it.

> At the request of the registered payers of the single tax and of course free of charge to obtain an extract from the register of single tax payers. Term of granting of an extract shall not exceed one working day from the date of receipt of the request. Extract works before making any changes to the registry (article 299 of the tax code of Ukraine).

> More detailed information about taxation for private entrepreneurs can be found on the official website of the State fiscal service of Ukraine http://sfs.gov.ua/podatki-ta-zbori

PLEASE NOTE!

> According to the Law of Ukraine from December 28, 2014 №71-VIII "On amendments to the Tax code of Ukraine and certain legislative acts of Ukraine regarding tax reform" provides for the mandatory application of payment transactions recorders physical persons-entrepreneurs single tax payers:

- The third group – from 1 July 2015;

- The second group – from 1 January 2016.