STI in Uzhgorod remind entrepreneurs – taxpayers of their obligation to keep the original documents, based on which the data to the books of income and expenditure were made and tax return were formed, at least 1095 days following the submission date.
In particular, such documents include bank statement, receipt, check, etc. These requirements are set out in the Art. 44 of the Tax Code of Ukraine.
Failure to keep primary documents is punishable by penalties.
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