T. Audit course: – K.: Higher school – Knowledge, 1998, 574p. Zhyla V.

T. Audit course: – K.: Higher school – Knowledge, 1998, 574p. Zhyla V.

Thus, control and audit procedures are actions that specify the application of methodological techniques to control the process of expanded reproduction of a socially necessary product, ensure the detection of conflict situations in order to eliminate them in a timely manner.

Conclusion. With the adoption of the Law "About auditing activity" In our country, discussions on the right to exist as an auditor have somewhat subsided, which was also helped by the National Standards on Auditing of the Audit Chamber of Ukraine and the Code of Professional Ethics of Auditors of Ukraine, which came into force on January 1, 1999.

It is now important to compare compliance with national auditing standards, new accounting and reporting requirements to identify and address certain inconsistencies. Although national audit standards are based on International Standards on Auditing, and, at first glance, there should be no such inconsistencies. However, it should be borne in mind that the new approach to the role of the auditor requires a number of changes in existing legislation in order to create legal support for this role.

As for this topic, in my opinion, it is relevant today. First of all, it concerns the planning of the audit, if the auditor correctly draws up the audit plan and audit program, he will not have problems with the audit itself at the enterprise. The auditor should plan very carefully, not in a hurry with decisions about the performers of the audit, because each auditor is an expert in certain areas.

Audit procedures also play an important role in the audit. After all, in order to carefully and correctly check the client, it is necessary in a specific situation to choose such a procedure that it fully ensures the correctness of the verification of information provided by the customer. And this is very important nowadays because the auditor acts in the interests of the client.

Therefore, considering this topic, we can say with confidence that the consideration of this topic needs attention today in our country, because ignoring these issues, auditors will not be able to properly conduct an audit.

literature

Law "About auditing activity" of April 22, 1993 with changes and additions on March 26, 1996. Code of professional ethics of auditors of Ukraine from 18.12. 98. National audit standard No. 9 "Planning"Regulations on audit licensing approved by the UBA on February 17, 1994. # 12.Bilukha MT Audit course: – K.: Higher school – Knowledge, 1998, 574p.Zhyla VT Audit and audit: – K.: MAUP, 1998, 96p .Zubilevych S. Ya., Head SF Fundamentals of audit: – K.: Business Ukraine – 1996, 370s.Labyntsev NT Audit: – M.: PRIOR- 1999. – 208p. Romanov AN, Odintsov BE Audit automation: – M. : UNITI, 1999. -336p. Shishkin AK Accounting, analysis, audit: – M.: UNITI, 1996. -496p. Requirements for audit in terms of reforming accounting and reporting in Ukraine // Audit, audit, control // No. 10 , 1999, p38-42.

03/15/2011

Fees for the use of resources. Abstract

Fee for the use of radio frequency resource. Fee for the use of subsoil for the extraction of minerals. Fee for exploration work performed at the expense of the state budget. Fee for special use of water resources. Fee for special use of forest resources. Environmental pollution charge. Fee for the development of viticulture, horticulture and hop growing. Collection to the Deposit Guarantee Fund of individuals

Fee for the use of radio frequency resource

Legislative and regulatory framework.

1. Law of Ukraine No. 1770 – III in 01.06. 2000 "About the radio frequency resource of Ukraine"…

2. Resolution of the Cabinet of Ministers of Ukraine "About rates of monthly fees for use of a radio frequency resource of Ukraine" from 31.01. 2001 No. 77.

3. Resolution of the Cabinet of Ministers "About rates of one-time payments for issue of licenses for use of a radio frequency resource of Ukraine. " from 14.02. 2000 No. 140.

4. Resolution of the Cabinet of Ministers "On the procedure for issuing licenses for the use of radio frequency resources of Ukraine" from 07.02. 2001 No. 112.

The use of radio frequency resources in Ukraine is carried out on a paid basis. Users of the radio frequency resource in Ukraine pay the following fees and charges:

one-time payment for the issuance of a license for the use of radio frequencies (which gives the right to use radio frequencies); monthly fee for the use of radio frequency resource.

Special users of the radio frequency resource in Ukraine are exempted from paying these payments. Rates of one-time payments for the issuance of licenses and monthly fees are determined by the Cabinet of Ministers no more than once a year.

The fee for the use of a radio frequency resource is a mandatory fee, which is paid in order to form a source of funds to finance measures for its effective use.

Table 1.

Fee for the use of radio frequency resource

Payers

Legal entities and individuals – users of electronic means or radio emitting devices that have a license to use radio frequencies

Object

Operations on the use of radio frequencies

Rate

Differentiated, depending on the scale of division of types of radio communication (per 1 MHz radio frequency bands in hryvnias)

Source

For legal entities – cost For individuals – own funds

 

Users of the radio frequency resource pay a fee for its use by the 15th of each current month.

In case of non-payment of the monthly fee within six months, the relevant license for the use of radio frequency resources of Ukraine, as well as permits for the use of appropriate electronic means and radio emitting devices are revoked without compensation to the user with recovery of the debt in court.

Fee for the use of subsoil for the extraction of minerals

Legislative and regulatory framework:

1. Code of Ukraine "About the subsoil" from 27.07. 1994 No. 132.

2. Resolution of the Cabinet of Ministers of Ukraine of 12.09. 1997 No. 1014 "About the statement of basic specifications of a payment for use of subsoil for extraction of minerals and the Procedure for collecting a payment 123helpme.me for use of subsoil for extraction of minerals"…

3. Instruction on the procedure for calculating and collecting the fee for the use of subsoil for the extraction of minerals approved by the order of the Ministry of Ecology of Ukraine, STA, State Committee of Geology of Ukraine, Ministry of Labor of Ukraine from 30.12 … 1997 No. 207/472/51/157.

The fee for the use of subsoil for the extraction of minerals is a national fee for the use of natural resources of Ukraine, which are part of the earth’s crust, located below the land surface and the bottom of the reservoir and extending to depths available for geological study and development.

Table 2.

Fee for the use of subsoil for the extraction of minerals

Payers

All business entities, regardless of ownership, that extract minerals, including enterprises with foreign investment

Object

The volume of actually extinguished in the bowels of on-balance and off-balance reserves (volume of extracted) minerals

Rate

Standards of payment per unit volume of extinguished, extracted minerals and norms of payment to the cost of extracted mineral raw materials

Source

The fee for the volume of extracted minerals and the volume of losses in the subsoil, which do not exceed the normative, are attributed to the gross costs of production and circulation; The fee for the volumes above the normative losses of minerals, as well as the volumes of their extraction above the established quota (limit) is charged from the profit that remains at the disposal of enterprises.

 

The calculation of the fee for the use of subsoil for the extraction of minerals is submitted by taxpayers to the tax authorities on a quarterly basis within 40 calendar days following the last calendar day of the reporting quarter. For failure to submit calculations of resource payments within the specified period, the payer pays a fine of 10 non-taxable minimum incomes.

This fee is paid quarterly within 10 days following the last calendar day of the deadline for submission of the declaration. The deadline for submission of payment and payment in case it falls on a weekend (holiday) is postponed to the first working day following this weekend (holiday).

Fee for exploration work performed at the expense of the state budget

Legislative and regulatory framework:

1. Resolution of the Cabinet of Ministers of Ukraine "About the statement of the Order of the establishment of specifications of the fee for the geological prospecting works executed at the expense of the state budget, and its collecting" from 29.01. 1999 No. 115.

The fee for exploration work performed at the expense of the state budget is a national fee for the use of natural resources.

Table 3.

Fee for exploration work performed at the expense of the state budget

Payers

Subsoil users of all forms of ownership, including enterprises with foreign investment, which extract minerals from deposits explored at the expense of the state budget.

Object

The cost of extracted mineral raw materials or products of its processing, and in the production of underground fresh, mineral and terminal waters – the volume of their production

Rate

Standards, which are defined as part of the value of a unit of extracted mineral raw materials or in the form of a rate of deductions per unit of production (for groundwater, mineral and terminal waters)

Source

The cost of production of subsoil users

 

The calculation of the fee for the exploration work performed at the expense of the state budget shall be submitted by the taxpayers to the tax authorities on a quarterly basis within 40 calendar days following the last calendar day of the reporting quarter. For failure to submit calculations of resource payments within the specified period, the payer pays a fine of 10 non-taxable minimum incomes.

This fee is paid quarterly within 10 days following the last calendar day of the deadline for submission of the declaration. The deadline for submission of payment and payment if it falls on a weekend (holiday) is postponed to the first working day following this weekend (holiday).

Fee for special use of water resources

By |2021-02-17T16:17:39+01:00March 28th, 2020|blog|
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