Do I have to pay taxes on the Webmoney in Ukraine?

Автор: Джордж Хорхе Георгий в Советы блоггерам. Кто не лайкнул, тот Сергей Зверев!

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In connection with the recent hype around Webmoney, I think many people earning online, the question indicate whether the income tax return prepared in WebMoney. I read a lot of news and documents on the subject, asking friends webmasters and bloggers and eventually received different explanations, because WebMoney like money, but not money, but the obligation to pay. In general 50% say that it is not necessary to pay a tax because it is not the money, the second 50% said that it is necessary to pay because it is still income.

Do I have to pay taxes on the Webmoney in Ukraine?

I decided to turn to my friend the lawyer Alexander Jankowski, and sent him to the appropriate request and received an official response. It give you. It is in the Ukrainian language, yet many people think it will be understood, especially the findings. The answer given for the FLP 3rd category.

So, I imagine you the answer to the question: “Is it worth it to pay tax on income earned in Webmoney in Ukraine?”. Prepared by lawyer Sergei Kovtun under the guidance of a lawyer Alexander Jankowski.

Enter.

On rozglyad nadіyshlo power h the following formulyuvannyam: Chi neobhіdno zaznachati in podatkovіy deklaratsії, yak skladaєtsya fіzichnoyu specific-pіdpriєmtsem Prybutok, otrimany in sistemі «Webmoney», at the E-odinitsyah WMR, WMZ, s urahuvannyam scho fіzichna lady-pіdpriєmets Je paysites єdinogo podatku 3 Grup, at the rate of 5% podatku.

I. Zagalna Chastina.

1. Zaznacheny visnovok triptych pitched in 08 serpnya 2013 roku, s urahuvannyam vimog dіyuchogo zakonodavstva Ukraine.

2. Pid hour practical zastosuvannya dіysnogo visnovku Bajan vrahuvati the following:

- At the time of yogo skladannya in Ukraїnі vіdslіdkovuєtsya pіdvischena uwagi Reigning, kontrolyuyuchih organіv yak until the system «Webmoney» bezposeredno, so i to analogіchnih systems, yak proyavlyaєtsya in tendentsії neviznannya Tsikh operatsіy laws, tobto such scho not have Povny obsyazі at Dumka podatkovoї іnspektsії , vіdpovіdayut vimogam zakonodavstva Ukraine;

- Zvernuti uwagi on nayavnіst vіdpovіdno mind dіyalnostі for Oued in 2010 (at danomu vipadku neobhіdny Oued zaznacheny);

- For the amount of Electro Pravochyn i otrimanih odinits – vіdpovіdno to 291.4. PKU for paysite 3 groupies obsyag income not Got perevischuvati 3,000,000 UAH.

3. Pid hour skladannya visnovku boule vikoristanі nastupnі materіali that regulatory pravovі acti Ukraine:

- Podatkovih Code of Ukraine (Dali – PKU);

- Tsivіlny Code of Ukraine;

- Mandate Mіnіsterstva yustitsії Ukraine “About the book zatverdzhennya forms oblіku dohodіv i book oblіku dohodіv i vitrat that poryadkіv їh knowledge”, od 15.12.2011, number 1637 Yakima zatverdzheno “the order of conducting book oblіku dohodіv platnikіv єdinogo podatku pershoї i Druha group that platnikіv єdinogo podatku tretoї groupies, SSMSC not Je paysite podatku on Dodanim vartіst “- Dali Procedure;

- Law of Ukraine “On the one buhgaltersky Obl_k fіnansovu zvіtnіst in Ukraine»;

When rozglyadі power vrahovano takozh vіdpovіdnu vessels practice, Sereda yakoї vessels for rіshennya Holds District Court admіnіstrativnogo m. Of Kyiv on spravі N 2a-2541/12/2670 od 04.04.2012.

- Oued in 2010;

- INSHI normalized chinnogo zakonodavstva Ukraine and takozh practice rozglyadu podіbnih power to sogodnіshnіy day, to chislі neofіtsіyna Dumka Reigning sluzhbovtsіv DPS Ukraine i mozhlivih konkurentіv Sistemi «WebMoney-related» .

II. Analіz that obґruntuvannya .

1. Vіdpovіdno to the station. 1.1. PKU, podatkovih Code of Ukraine regulyuє vіdnosini scho vinikayut in sferі spravlyannya podatkіv i zborіv, zokrema, viznachaє vicherpny perelіk podatkіv that zborіv scho spravlyayutsya in Ukraїnі, that order їh admіnіstruvannya, platnikіv podatkіv that zborіv, їh rights that obov’yazki, kompetentsіyu kontrolyuyuchih organіv, povnovazhennya i obov’yazki їh Posadov osіb pid hour zdіysnennya podatkovih control and takozh vіdpovіdalnіst for podatkovih zakonodavstva torn down.

Statte 15 PKU direct viznachennya platnikіv podatku, zgіdno s yakoyu paysite podatku vvazhaєtsya have to chislі i fіzichna person – pіdpriєmets, yak Got abo oderzhuє ob’єkt opodatkuvannya, Provadia dіyalnіst scho Yea ob’єktom opodatkuvannya zgіdno s PKU abo podatkovih laws of Ukraine, abo very hard to yak obov’yazok іz Splat podatkіv that zborіv zgіdno s chinnim zakonodavstvom Ukraine.

2. Ob’єktom opodatkuvannya , vіdpovіdno to n. 22.1 PKU, shaping can Buti Main, PRODUCTS, dohіd (Prybutok) abo yogo Chastina, s turnover realіzatsії tovarіv (robіt, poslug) operatsії s postachannya tovarіv (robіt, poslug ) that INSHI about ‘єkti, viznachenі podatkovih zakonodavstvom, s yakih nayavnіstyu podatkovih zakonodavstvo pov’yazuє viniknennya at paysite podatkovih obov’yazku . When tsomu, analіzuyuchi provisions of PKU, zokrema n. 14.1. PKU, pid income (pributkom) zakonodavets viznachaє Pevnyi penny bag of paysite podatku, yak otrimana od usіh vidіv dіyalnostі (yak on teritorії Ukraine, її continental shelfі in viklyuchnіy (morskіy) ekonomіchnіy zonі, so i for їh mezhami) protyagom zvіtnogo perіodu in groshovіy, materіalnіy abo nematerіalnіy forms.

The provisions of paragraphs 44.1. that 44.2. PKU viznachaєtsya scho paysite for opodatkuvannya podatkіv zobov’yazanі lead Obl_k dohodіv, vitrat that іnshih pokaznikіv, pov’yazanih s viznachennyam ob’єktіv opodatkuvannya that / abo podatkovih zobov’yazan. Takі Income i vitrati oblіkovuyutsya paysites podatkіv on pіdstavі Pervin dokumentіv, regіstrіv buhgalterskogo oblіku, fіnansovoї zvіtnostі, іnshih dokumentіv, pov’yazanih obchislennyam s i i Splat podatkіv zborіv, keeping yakih peredbacheno zakonodavstvom.

Statte 291.1. PKU, vstanovleno scho paysite podatku єdinogo pershoї i Druha group that paysite podatku єdinogo tretoї that p’yatoї groupies, SSMSC not Je paysite podatku on Dodanim vartіst , lead book oblіku dohodіv Shlyakhov schodennogo for pіdsumkami robochem day vіdobrazhennya otrimanih dohodіv .

Zgіdno s art. 296.1.2. PKU, paysite podatku єdinogo tretoї that p’yatoї groupies, SSMSC Je paysite podatku on Dodanim vartіst lead Obl_k dohodіv that vitrat for the form that in order scho vstanovlenі central bodies vikonavchoї Vladi scho zabezpechuє formuvannya derzhavnoї fіnansovoї polіtiki.

Paragraph 1 of the Order vstanovleno scho fіzichnі individuals – pіdpriєmtsі scho paying sproschenu system opodatkuvannya that Je paysites єdinogo podatku pershoї i Druha group, and takozh platniki єdinogo podatku tretoї groupies, SSMSC not Je paysite podatku on Dodanim vartіst lead book oblіku dohodіv (Dali – book), have yakіy schodenno for pіdsumkami robochem day vіdobrazhayut otrimanі revenues . In Knizі vіdobrazhaєtsya factuality otrimana scrip income od provadzhennya dіyalnostі іz sumarno pіdsumkom for mіsyats, Quarter, Year.

3. For the legal nature svoєyu i Sutta, elektronnі odinitsі «WebMoney», zokrema « of WMR» that «WMZ» (Dali – elektronnі odinitsі) Je vіdpovіdnim E-records viklyuchno for oblіku Venue of operatsіy s concession rights vimogi. Dіysne pіdtverdzhuєtsya vіdpovіdnimi land, SSMSC ukladayutsya mіzh koristuvachem i servіsom «WebMoney».

Vіdpovіdno to stattі 512 Tsivіlnogo Code of Ukraine, the lender in zobov’yazannі Mauger Buti zamіneny іnshoyu owes a special debt vnaslіdok the transmitted them svoїh rights іnshіy osobі for Pravochyn (vіdstuplennya right vimogi). Vіdpovіdno to h. 3. Art. 656 Tsivіlnogo Code of Ukraine, the subject of the contract kupіvlі-sale Mauger Buti right vimogi, Yakscho vimoga not Got NKVD nature.

Slіd zaznachiti scho PKU y n. 14.1.255 viznachaє scho vіdstuplennya right vimogi Je operatsіya s assignment of creditor rights vimogi Borg tretoї individuals new creditor s abo poperednoyu the following kompensatsієyu vartostі such Borg creditor abo without takoї kompensatsії. Analіzuyuchi PROVISIONS chinnogo zakonodavstva Ukraine, kompensatsіya vartostі, about scho just past y n. 14.1.225, in order PKU viznachaєtsya of Quality in income Yakscho taka kompensatsіya virazhaєtsya in gotіvkovіy chi bezgotіvkovіy formі have zv’yazku s denote Taqiy dohіd Mauger yak traktuvatis otrimany od zdіysnennya pіdpriєmnitskoї dіyalnostі.

The provisions of paragraph. 135.5.14 PKU vstanovlyuє scho Sumi koshtіv (іnshih vidіv kompensatsії) otrimanі paysite podatku yak payment tovarіv (vikonanih robіt, nadanih poslug) vіdvantazhenih in perіod perebuvannya this paysite on sproschenіy sistemі opodatkuvannya, oblіku zvіtnostі that, s not yakih CCB splacheny єdiny podatok, vklyuchayutsya to income (without urahuvannya sum podatku on Dodanim vartіst scho nadіyshli in vartostі such tovarіv (vikonanih robіt, nadanih poslug) in zvіtnomu podatkovih perіodі otrimannya such koshtіv (іnshih vidіv kompensatsії). When tsomu, keruyuchis provisions of paragraph. 137.1. PKU, dohіd od nadannya poslug that vikonannya robіt viznaєtsya for datoyu triptych act abo іnshogo documents drawn up vіdpovіdno vimog chinnogo zakonodavstva, yaky pіdtverdzhuє vikonannya robіt abo nadannya poslug.

Otzhe, s guidance norms vbachaєtsya, scho in razі, if paysite podatku – (in danomu vipadku – fіzichna person – pіdpriєmets scho znahoditsya on sproschenіy sistemі opodatkuvannya 3 oї Grup), otrimala have of Quality pay for nadanі Hotel od resident chi non-resident of Ukraine elektronnі odinitsі to “rakhunok” in sistemі “WebMoney-related” , paysite podatku Got zdіysniti Obl_k takoї operatsії in Knizі oblіku dohodіv, zapovnivshi vіdpovіdny row. We of Quality Pervin dokumentіv and takozh vіdomostey scho nalezhnim rank mozhut pіdtverditi qiu gospodarsku operatsіyu bude nayavnіst vіdpovіdnogo contract s Guarantor «WebMoney-related », pіdpisanogo act s Guarantor «WebMoney», and takozh vnesenі vіdomostі to Books, scho skladayutsya s іndivіdualnogo number (code) elektronnoї odinitsі, otrimanoї of Quality in pay-per-Hotel.

Vіdpovіdno to paragraph 165.1.36. PKU, income yaky not vklyuchaєtsya to rozrahunku zagalnogo mіsyachnogo (rіchnogo) opodatkovuvanogo income Je dohіd fіzichnoї individuals – pіdpriєmtsya, s yakogo splachuєtsya єdiny podatok zgіdno іz sproschenoyu system opodatkuvannya vіdpovіdno to tsogo Code. Tobto, vіdobrazhennya in deklaratsії zaznachenogo income not potrіbne.

So rank, on Purshia look, vrahovuyuchi vischezaznachene, vіdobrazhennya in podatkovіy deklaratsії fіzichnoї individuals otrimanogo in sistemі «Webmoney» income from E-odinitsyah WMR, WMZ mozhlivo not zdіysnyuvati, Yakscho taka operatsіya (schodo otrimanoї payment) nalezhnim rank vіdobrazhena paysite podatku have Knizі oblіku dohodіv , s obov’yazkovim vrahuvannyam of scho s nespriyatlivogo side, ymovіrno, Tse Mauger deprivation vplinuti on rozmіr rates opodatkuvannya vіdpovіdnogo income yaky, zgіdno s provisions of § 293.4 PKU, vstanovlyuєtsya for platnikіv єdinogo podatku pershoї -. tretoї i p’yatoї group in rozmіrі 15 vіdsotkіv, Yakscho otrimany at zastosuvannі іnshogo method of rozrahunkіv, nіzh peredbacheny Rozdіlom XIV PKU.

Ale vrahovuyuchi all vischevikladene, potrіbno zvernuti uwagi th on the following scho Yea naygolovnіshim at virіshennі posed zapitannya.

Chinne podatkovih zakonodavstva mіstit normalized SSMSC, my Dumka, Je kolіzіynimi (superechlivimi) schodo іnshih at tsomu, paysite podatku pravomіrnostі principle, vstanovleny para. 4.1.4. PKU, Mauger Buti nіvelovany DPA. Right from the following.

Paragraph 291.6. PKU vstanovlyuє scho paysite podatku єdinogo povinnі zdіysnyuvati rozrahunki for vіdvantazhenі goods (Realized works, nadanі Hotel) viklyuchno in groshovіy formі (gotіvkovіy that / abo bezgotіvkovіy) .

Mandate Mіnіsterstva fіnansіv Ukraine “About zatverdzhennya forms podatkovih deklaratsіy єdinogo paysite podatku», №1688 od 21.12.2011, zatverdzheno form podatkovoї deklaratsії єdinogo paysite podatku, yak Got mіstit the following (vityag):

Rozdіl IV. POKAZNIKI GOSPODARSKOЇ DІYALNOSTІ FOR PLATNIKІV ЄDINOGO PODATKU III GROUP

Hosting Project pokaznika

code row

Explanation schodo zapovnennya

1

2

3

Suma income for zvіtny (podatkovih) perіod, scho rates for opodatkovuєtsya 3 vіdsotki

eleven

Zapovnyuyut paysite podatku єdinogo tretoї groupies , scho splachuyut podatok rozmіrі at 3% of the income that Je paysite MPE, zgіdno s rozdіlom V PKU .

Vkazuєtsya dohіd, otrimany protyagom podatkovih (zvіtnogo) perіodu in groshovіy formі (gotіvkovіy that / abo bezgotіvkovіy) materіalnіy abo nematerіalnіy formі, vіdpovіdno to Art. 292 PKU .

To warehouse income takozh vklyuchayutsya scrip kreditorskoї zaborgovanostі for yakoyu minuv lines pozovnoї davnostі, that vartіst bezoplatnoy otrimanih protyagom zvіtnogo perіodu tovarіv (robіt, poslug) ( p. 292.3 PKU ).

Pokaznik row transferred s column 7 Books oblіku dohodіv i vitrat

Suma income for zvіtny (podatkovih) perіod, scho rates for opodatkovuєtsya 5 vіdsotkіv

12

Zapovnyuyut єdinogo paysite podatku tretoї groupies , scho splachuyut podatok rozmіrі at 5% of revenue (MPE enabled to warehouse єdinogo podatku).

Vkazuєtsya dohіd, otrimany protyagom podatkovih (zvіtnogo) perіodu in groshovіy formі (gotіvkovіy that / abo bezgotіvkovіy) materіalnіy abo nematerіalnіy formі, vіdpovіdno to Art. 292 PKU .

To warehouse income takozh vklyuchayutsya scrip kreditorskoї zaborgovanostі for yakoyu minuv lines pozovnoї davnostі, that vartіst bezoplatnoy otrimanih protyagom zvіtnogo perіodu tovarіv (robіt, poslug) ( p. 292.3 PKU ).

Pokaznik row transferred s column 7 Books oblіku dohodіv

Suma income scho perevischuє obsyagi, vstanovlenі pіdpunktom 3, paragraph 291.4 stattі 291 CHAPTER 1 rozdіlu XIV podatkovih Code of Ukraine , in zvіtnomu (podatkovih) perіodі

13

Vіdobrazhaєtsya scrip income scho perevischuє 3 million. UAH. ( Claims 1 p. 293.4 PKU ).

Suma vіdpovіdnogo transfer income s column 9 Books oblіku dohodіv abo Books oblіku dohodіv i vitrat

Suma income otrimanogo at zastosuvannі іnshogo method of rozrahunkіv, nіzh peredbacheno paragraph 291.6 stattі 291 CHAPTER 1 rozdіlu XIV podatkovih Code of Ukraine, in zvіtnomu (podatkovih) perіodі

14

Vіdobrazhaєtsya dohіd, otrimany at zastosuvannі іnshogo method of rozrahunku, nіzh zaznachenі in Sec. 291.6 PKU (claims 3 p. 293.4 PKU). Suma vіdpovіdnogo transfer income s column 9 Books oblіku dohodіv abo Books oblіku dohodіv i vitrat
Suma income otrimanogo od zdіysnennya vidіv dіyalnostі, SSMSC does not grant the right to zastosuvannya sproschenoї Sistemi opodatkuvannya have zvіtnomu (podatkovih) perіodі

15

Vіdobrazhaєtsya dohіd, otrimany od zdіysnennya vidіv dіyalnostі, SSMSC not entitle zastosovuvati sproschenu opodatkuvannya system ( claims 4 p. 293.4 PKU ).

Suma vіdpovіdnogo transfer income s column 9 Books oblіku dohodіv abo Books oblіku dohodіv i vitrat

Kolorom vidіleno vіdpovіdnu row, yak zapovnyuєtsya in vipadku, if sub’єkt gospodaryuvannya otrimav scrip income at іnshomu zastosuvannі rozrahunkіv, nіzh imposed chinnim PKU. Tobto, tsya rate of PKU factuality dopuskaє i zobov’yazuє zaznachiti in deklaratsії dohіd, otrimany іnshim way.

At the same hour pіdpunkt 7 paragraph 299.15 PKU vstanovlyuє scho svіdotstvo paysite podatku anulyuєtsya for rіshennyam kontrolyuyuchogo organs vipadkah zastosuvannya paysites єdinogo podatku іnshogo method of rozrahunkіv, nіzh zaznachenі in punktі 291.6 stattі 291 PKU, in lines – in ostannіy day podatkovih (zvіtnogo) perіodu Where Money Does allowed Taqiy sposіb rozrahunkіv.

Tobto, Yakscho podatkovih perevіrkoyu in viznacheny p. 299.15. PKU vstanovleno lines bude, scho sub’єkt gospodaryuvannya zdіysniv rozrahunok i otrimav dohіd іnshim way nіzh those peredbacheno PKU, svіdotstvo this paysite podatku Mauger Buti anulovane.

VISNOVOK:

Pіdsumovuyuchi vischevikladene for practical virіshennya situatsії – yak opodatkuvati dohіd, otrimany for nadanі Hotel in Electonics odinitsyah WMR, WMZ Sistemi «Webmoney», neobhіdno viyti for mezhі posed zapitannya result yakogo Je rekomendatsіya the following:

vrahovuyuchi nayavnu, vіdomu i Available іnformatsіyu for uniknennya ymovіrnih perevіrok i zastosuvannya authorities DPA standards vіdpovіdalnostі of torn down podatkovih zakonodavstva (s pomіzh іnshogo – skasuvannya Svіdotstva paysite Єdinogo podatku) vbachaєtsya scho nayoptimalnіshim rіshennyam Je opodatkuvannya income otrimanogo paysites (fіzichnoyu individuals) in Electonics odinitsyah WMR, WMZ Sistemi «Webmoney» for vіdpovіdnoyu rates in order dіyuchogo zakonodavstva Ukraine, Yakima vregulovano order opodatkuvannya fіzichnih osіb.

_____________________

So, the conclusion is easier – yes, it is desirable to specify the income received in Webmoney FL-P (. As well as physical persons) it is desirable to specify, but the declaration of a natural person. Meanwhile, it is necessary to monitor the rapidly changing legislation of Ukraine, as these findings are relevant only at the beginning of August 2013.

By the way do not forget to withdraw funds received in Webmoney optional, and can be exchanged, for example, I use the service Wmbuysell . What and advise you.

Also remember that Webmoney do not appear in your purse, they must earn !

Successful vebmaninga friends!


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