TAX ACCOUNT
The purpose of the tax accounting is to determine and enforce the tax liability.
Tax elements:
- payers
- object of taxation
- tax base
- rate
- order of calculation
- tax period
- term and order of payment
- the term and procedure for submitting accounting and payment reports
The controlling authorities administer the administration of taxes, fees, customs duties, a single contribution to compulsory state social insurance, during which, using a set of decisions and procedures that determine the institutional structure of tax and customs relations, organize the identification, accounting of taxpayers and payers of the single payment and objects of taxation, provide maintenance services to taxpayers, organization and control over the payment of taxes, fees, payments in accordance with the procedure, arranged inflicted by law.
Tax accounting, taking into account the requirements of the Tax Code of Ukraine and legal ways of optimizing the elements of taxes, is a guarantee of an effective balance between the requirements of the State and the objectives of the Company.