Vadym hetman kyiv national economic university

Topic 5. Taxpayers’ registration

Principles of taxpayers’ registration. Procedures of taxpayers accounting.

Registration of legal entities taxpayers. Accounting registry, its structure, keeping rule. The procedure for submission of documents to the tax authority for permission. Taking registration. Tax authorities’ activity of determining the completeness of registry of taxpayers. The procedure for making changes in tax registry. Removals from the registry.
Registration of VAT payers. Registration and accounting of representative offices of non-residents in Ukraine as income taxpayers. Registration in non-profit organizations.
Registration of taxpayers-individuals. State register of individuals paying taxes and other obligatorypayments: the purpose of creation, maintenance information, sources of organization of the united database. The procedure for registration of individuals in the State Register. Organization of the registration of individuals taxes in the State Register. Using data from the State Register of individual taxpayers and other obligatory payments.
Registration of individual entrepreneurs. Registration for self-employed persons..
Topic 6.Accounting of taxrevenue. Management of tax paying process.

Theoretical principles of dealing with budget transactions. Subject of calculating the volume of tax. Subject of paying tax. The method of tax deduction. Methods of payments. Forms of payments.

Tax reporting. The procedure of filing tax returns. Procedure of fulfilling taxpayer's obligations. Payment terms of tax liabilities. Tax notification of decision. The tax requirement. Appeal against actions of tax authorities.
Personnel accounts of the taxpayers. The documents on which bases entries are actually held. Inspections of personnel account. Closing personal accounts. Consolidated accounting of revenues.
Delay and deferral of payers’ tax liabilities. Reasons for taking decision on deferral and delay. Terms of deferral and delay. The procedure of granting deferral and delay. Early termination of the agreement on delay and deferral.