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All entrepreneurs single tax payers know that if the amount of income in a calendar year exceeds UAH 1 million, the exemption is lost in the work no of payment transactions (PPO). According to section 296.10 296 GCC to use a PPO are required starting from 1-th of the next quarter following the occurrence of such excess. And benefit a non-PPO is lost almost forever.
on March 12, the President of Ukraine signed the Law “On limited liability and additional liability”, which will enter into force three months after the official publication of the text. The basic philosophy of the document is that flexibility and optionality. Now the company will be able to choose the rules by which they live.
the Situation is: the entrepreneur - single tax payer can not keep at a rate of hired personnel, and work volume this is not. However, he is regularly physical persons carrying out any works within the framework of his activity, because he does not have time. If he could attract individuals? How to make it legal?