Since the beginning of 2015, Uzhgorod district entities on the simplified taxation system have paid to the budget more than UAH12.3 million of single tax.
Traditionally, the largest share of revenues make up the single tax paid by individuals – entrepreneurs – over UAH 9.2 million. Legal persons of the region during this period transferred to the treasury over UAH 2.6 million of the single tax. In addition, the budget received 496,500 hryvnia of single tax from agricultural producers, whose share of agricultural commodity production in the previous fiscal year equals or exceeds 75 percent.
Meanwhile, experts of Uzhgorod STI remind that single tax payers of the first and the second groups pay single tax by way of advance payment no later than the 20th day (inclusive) of the month. They can make a single tax advance payment for all the tax (reporting) period (quarter, year), but not more than to the end of the reporting year. The single tax payers of the third group pay the single tax within 10 calendar days after the deadline for filing the tax return for the tax (reporting) quarter.
Thus, for the third quarter of 2015, third group single tax payers must pay the amount specified in the declaration of tax liability by November 19 of this year.
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