YTD 39 of Kherson notaries declared UAH 2.3 million of revenues. Under the tax laws they charged almost 196 thousand of tax on personal income, of which 84 thousand are paid.
Please note that in accordance with Section 178.1 of the Tax Code, a person intending to carry out private notarial activities are required to register with authorities of the Ministry of Revenue and Duties of Ukraine in the place of residence as a self-employed person and obtain a certificate of registration.
As a result of the reporting year, private notary submit a tax return by May 1 of the year following the reporting year. The final payment of tax on personal income tax for the reporting year private notary performs independently according to the data from tax returns, and allows for documented expenses. Pay the amount of the tax liability specified in the tax return, the private notary is obliged by August 1 of the year following the reporting year.