Privacy Policy for legal entities is complied with in accordance with the current legislation of Ukraine, namely Law No. 2970, updated version of Art. 44.3 of the Tax Code of Ukraine (hereinafter – TCU). 44.3 of Article 44 of the Tax Code of Ukraine (hereinafter – TCU). According to this law, taxpayers are obliged to keep documents and information related to the fulfillment of the requirements of the legislation, control over compliance with which is entrusted to the control authorities for the periods specified by the legislation, but not less than:
- 1825 days (5 years) – for primary documents, registers of accounting, financial statements, other documents related to the calculation and payment of taxes and fees, the maintenance of which is provided by law, prepared by persons defined in p. 133.1, subparagraphs 133.2.2 and paragraph 133.4 of the TCU, as well as legal entities that have chosen the simplified taxation system. 133.1, p. 133.2.2 and p. 133.4 of the TCU, as well as legal entities that have chosen the simplified taxation system, except for documents to which a longer storage period is applied according to p. 44.3.1 of the TCU (p. 44.3.1 of the TCU). 44.3.1 of the TCU (item 44.3.2 of the TCU).
Privacy policy for individuals is maintained in accordance with the current legislation of Ukraine, namely the Law of Ukraine from 22.05.2003 ¹851-IV “On electronic documents and electronic document flow” – documents must be stored for 1095 days.