Becoming a single tax payer of group I or II is a quick and easy process
To do this, an entrepreneur, who has just been registered in the executive branch authority, must submit an application to the territorial authority of the Ministry of income. A taxpayer must do it before the end of the month in which he or she was registered in the Unified State Register of Legal Entities and Individual Entrepreneurs. By choosing a simplified taxation system and the type of activity allowed for the first or second group, the entity becomes a single tax payer from the first day of the month following that in which he or she received a certificate of a single tax payer.
As a reminder, the Tax Code provides that an application may be submitted by an upcoming single tax payer in person or by an authorized representative, sent by mail with return receipt requested and the description of attachments, as well as electronically with a digital signature.
The procedure for the selection of the simplified taxation system and single tax rate, set for the first and second groups, shall be carried out in accordance with Article 298 of the Tax Code of Ukraine.
Source - Main Office of the Ministry of income in Transcarpathian region
20 May 2018 21:09
8 May 2018 13:46