In January-May 2013, entrepreneurs of regional center, utilizing the simplified taxation system, have paid to the local budget 11.5 million hryvnias. Single tax payments for the same period of the last year amounted to 6.6 million hryvnias.
At the State Tax Inspectorate of Uzhgorod, 5,237 entrepreneurs – single taxpayers are registered. The most numerous among reductionists is Group 2 – almost 55% of individual single taxpayers have chosen it.
Despite the legislative changes under which second group STS tax payers report only once a year, advance single tax payments are still made monthly. For the failure to pay advance tax payments for two consecutive quarters, tax registration certificate is canceled by the decision of the tax authority, and penalties are provided for late payment.

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