Vitalii Nakonechnyi: Draft Law No 1210 Exempts Dual Accounting and Taxation of Lawyers
“Tomorrow’s Lawyer” graduate Vitalii Nakonechnyi analyzed the Draft Law No 1210 On Amendments to the Tax Code. Its approval by the Parliament may affect the taxation of lawyers.
Lawyers will be able to register as individual entrepreneurs, should the draft law No 1210, registered in Parliament at the end of August, be approved.
According to Vitalii Nakonechnyi, the draft contains a number of socially important provisions. Among them are those that will solve a number of problems in the taxation of lawyers and other self-employed persons.
“Presently, controlling bodies additionally account for entrepreneurs who are lawyers, as persons pursuing independent professional activity. As a result, tax authorities illegally double the unified social tax, which was confirmed by the Supreme Court, having considered a model case on 02.09.2019 (No. 520/3939/19),” – says Nakonechnyi.
“The added benefit of adopting this rule is that another debating issue will be resolved: can a lawyer be registered as an individual entrepreneur? In this case the answer will be “yes”,” – added Vitalii.
“At the same time, unfortunately, the Draft Law does not suggest any changes in paragraph 14.1.22b of the Tax Code of Ukraine, which stipulates that the notion of “independent professional activity” is applied provided that a person is not an individual entrepreneur. Thus, there remains a contradiction between paragraph 65.9 of the Draft Law and paragraph 14.1.22b of this Code,” – he concludes.
Full text of the release is available on the Ukrainian web-page.
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The opinions expressed in this article are the author’s own and do not reflect the view of the “Tomorrow’s Lawyer” Program, the Ukrainian Bar Association, the Bar Association of Legal Aid Providers, the Quality and Accessible Legal Aid in Ukraine Project, the Canadian Bureau for International Education, or the Government of Canada and the Law Enforcement Section of the United States Embassy in Ukraine.
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