Tax debt of a mobilized single tax payer shall be written off

According to the Decree of the President of Ukraine dd. March 17, 2014 № 303/2014, "On the partial mobilization", approved by the Law of Ukraine dd. March 17, 2014 № 1126-VII (hereinafter – the Decree), due to a sharp complication of internal conditions, Russia’s interference in Ukraine’s internal affairs, rising social tensions in the Crimea and Sevastopol and in accordance with paragraphs 1, 17, 20 of Part 1 of Article 106, Article 112 of the Constitution of Ukraine, the partial mobilization is announced on the territory of Ukraine.

Under the Decree, local authorities with the participation of local governments provide timely notification and arrival of citizens who are called up for military service to assembly points and military units. According to the Decree, the mobilization is carried out within 45 days from the date of the Decree entry into force.

In order to address issues related to charges of upfront fees for individual entrepreneurs – single taxpayers of first and second groups, who were not carrying out economic activity and not receiving income for the period of mobilization, the regulatory authorities, pursuant to Art. 101 of the TCU, will have reason to consider the tax debt of a single tax payer, which arose as a result of force majeure, as uncollectible tax debt that shall be written off, but this category of taxpayers will have to provide documentary evidence from the military commissariat, which shall specify the period of stay at the training – the sector of information and communication of the STI in Uzhgorod informed.