A single tax payer certificate is issued to entity that submitted to the territorial authority of the Ministry of income an application for election of or switching to the simplified taxation system.
The blank of the certificate is a document of strict accounting. Accounting of single taxpayer certificate blanks is exercised by the controlling authorities.
STI in Uzhgorod informs taxpayers that single tax payer certificate is issued for a lifetime only to entity or his or her authorized representative and may not be transferred to other persons.
According to para. 299.7 of Article 299 of the Tax Code of Ukraine, in case of loss or destruction of the certificate, a taxpayer receives a duplicate single tax payer certificate.
This document shall be provided by the supervisory authority free of charge within 10 days from the date of the application by the entity (para. 299.5 of Article 299 of the TCU).
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