Attention! The seal of an individual entrepreneu is not required!
Individual entrepreneurs are not required to use a seal while conducting business. - State Tax Inspectorate in Uzhgorod informed.
Individual entrepreneurs, including single tax payers, take decision on use of the seal at their own discretion, depending on the specific activity.
Since seals today are for informational, and not permissive purposes, as it used to be, they are used at the discretion of an entrepreneur. If you come to submit the statements at the bodies of the Ministry of Income and forgot the seal at home, there is nothing wrong with that, you just sign the document and submit it.
In addition, regulations on taxation do not include the obligation of the taxpayer to notify authorities of the Ministry of Income of Ukraine about receiving or destruction of the seal.
Source - STI in Uzhgorod
24 December 2013 13:55