Uzhgorod STI reminds that taxpayers, who are on the general system of taxation, may decide to switch to the simplified taxation system by filing an application to the supervisory authority no later than 15 calendar days before the beginning of the next calendar quarter.
That is, in order to become a single tax payer in the third quarter, the entity has to file an application for this system no later that June 13. Such transition is allowed once per calendar year.
To refuse from the simplified taxation system, the entity shall submit an application to the supervisory authority no later than 10 days before the beginning of a new calendar quarter (year). Thus, if a taxpayer decides to refuse from the simplified system and switch to payment of other taxes and duties, starting from the third quarter, he or she shall submit an application no later than June 20, 2014.
By Uzhgorod STI
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