How to pay the single tax?
In case of implementation of several types of economic activities, for the purpose of the single tax payment, the maximum rate of the corresponding group shall be applied.
Specialists of the STI in Uzhgorod inform that the single tax payers of the I and the II groups, engaged in several types of economic activities, must apply the maximum tax rate prescribed for the chosen activities.
This also applies to situations where individual entrepreneurs, single tax payers operate in more than one village, town or city council.
Thus, for taxpayers of the I group the maximum tax rate is 10% of the minimum wage. For taxpayers of the II group - 20%. The payment of the single tax shall be made at the tax address.
Remember that fixed single tax rate is set by village, town and city councils for individual entrepreneurs. Depending on the type of business, the amount of the tax rate per calendar month is as follows:
- For the first group of taxpayers - in the range of 1 to 10% of the minimum wage;
- For the second group - 2 to 20%.
The procedure of calculation, the amount and maturity of the single tax is governed by Section XIV of the Tax Code of Ukraine.
Source - STI in Uzhgorod.
26 October 2016 11:51