Articles | Law Firm CENAT

What is income tax in Ukraine

Jun 20,2022 Leave a comment

Personal income, what is it?

To begin with, it is necessary to find out what is, or who is this, an individual? According to the national legislation of almost every country on every continent of the planet Earth, this term implies an individual in human form who is capable (can make decisions, sign or not sign documents) and, most importantly, is able to bear legal responsibility for their actions or inaction. It is worth noting that this concept is slightly different from the term, a citizen of the country (resident), a foreigner (non-resident), but rather fits the classification, a stateless person, although it combines all the above concepts into one.

The procedure for changing the legal address

May 20,2022 Leave a comment

In what cases do they change their legal address in Kyiv?

When a new enterprise is registered, the actual location of the company is indicated in the card, protocol and charter, if the latter is not of a model type. The founder, according to Article 93 of the Civil Code of Ukraine, is obliged to indicate the exact location with the index, city name, street, house number, office number. This is necessary for correspondence with contractors and regulatory authorities, for example, the tax office, the latter operates with the term: “Tax address”, but the essence is unchanged!

How to switch to 2% single tax in wartime

Apr 20,2022 Leave a comment

Single tax, what is it?

When making a purchase in a store, every citizen of Ukraine or a guest of our country sees a line in the cashier’s check that informs about the payment of VAT by the client in the amount of 20 percent of the purchase amount. The outlet, in turn, begins to use the paid state fee in its turnover and may not transfer the money collected from buyers to the country’s budget until a tax credit appears in the declaration. This is if you register LLC with VAT!

Martial law and business in Ukraine

Mar 20,2022 Leave a comment

What is martial law?

It is no longer a secret for anyone in the world that the Russian Federation has been preparing for an invasion of Ukraine for more than fifteen years, according to open sources, such a decision was made by the Russian leadership back in 2004, during the “Orange Revolution”. After this event, it became clear that official Kyiv would never again turn in the opposite direction, namely, in the direction of the Soviet system.

Departure of a citizen of Ukraine for permanent residence in another country

Feb 20,2022 Leave a comment

Deregistration of residence for immigration, what is it?

It is known that every citizen of Ukraine, a person with a temporary or permanent residence permit, within thirty days from the date of receipt of documents confirming his identity, is obliged to notify the state of his place of residence, which will be confirmed by certificate No. 013.

From 01.12.2021, new rules for registering a place of residence

Jan 20,2022 Leave a comment

How to register in Kyiv from 01.12.21 under the new rules for a resident?

According to the law of Ukraine on registration of a place of residence, everyone, who is on the territory of our country, is obliged to register a residence permit. This rule applies to citizens, foreigners and stateless people. The procedure is quite simple, the main thing is to have a place where to register. This can be either your own home or rented.

Removal from registration to travel abroad for permanent residence

Dec 20,2021 Leave a comment

Why remove from registration to travel abroad for permanent residence?

According to the law on registration of place of residence, every citizen, non-resident or stateless person is obliged to register at a specific address. In your own apartment or rented. This must be done within a few weeks after receiving a document confirming the identity of the person.

Registration of residence in Kyiv during COVID-19 quarantine

Nov 20,2021 Leave a comment

How is registration in Kyiv during a pandemic?

It is known that since the end of 2019, the COVID-19 virus began to spread in the world, which grew into a real epidemic and by the end of 2021 acquired many modifications. The capital of Ukraine is no exception, it also suffers a real disaster with the number of infected people. From time to time, Kyiv falls into the red zone, which is why local authorities declare quarantine of varying degrees of severity, from light to complete blocking of public transport.

Entering information about the ultimate beneficiaries of the company.

Oct 20,2021 Leave a comment

Beneficiary, is it?

Every person who has opened a company at least once knows that when registering with a notary or at the center for the provision of administrative services, you need to fill out a special form, which contains a section on beneficiaries. It is according to the legislation of every civilized country that people receive the final profit from the activities of the enterprise.

What is the difference between registration and residence registration in Ukraine?

Sep 20,2021 Leave a comment

Registration place is this?

According to the legislation of Ukraine, this term means a physical address where a citizen of the country, a foreigner or a stateless person permanently or predominantly resides. A person can live in his own apartment, or under a lease agreement, sublease.

Registration at the place of residence is all rather arbitrary, and in real life a person does not often encounter situations that it affects. But the stamp in the passport must be mandatory! If a citizen or foreigner has an ID card, then such an individual must have an extract with a corresponding mark.