Improvement. Single tax payers’ life was made easier again

5 July 2012 16:15  46315982 016466
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

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