Improvement. Single tax payers’ life was made easier again
The Council has introduced a quarterly instead of monthly payment of a single social contribution of single tax payers, and prolonged the duration of its payment to other physical persons-entrepreneurs.
According to the document, such individuals-entrepreneurs have to pay only social contribution assessed for the calendar quarter to the 20th day of the month the next on the following reporting quarter.
Earlier legislation provided a monthly payment of a single social contribution for entrepreneurs who work under the simplified tax system.
As for the individual entrepreneurs who are on a common system of taxation, and self-employed people (lawyers, notaries, etc.), was adopted a law which establishes the first of these categories a single social contribution payment for the year to February 10 of next year and for the second category - on the basis of May 1 of the next year.
The law proposes to synchronize the payment and submission of reports as entrepreneurs in the tax code and the law on the collection and registration of a unified Mandatory State Social Insurance.
Source: Ukrainski novyny