In Mukachevo district, there are more than 5000 single tax payers, and 182 of them are on vacation
Entrepreneurs took advantage of the right, provided by the simplified taxation system.
Overall, as of August 1, 2013, 5303 natural and legal persons - single tax payers are registered in the regional body of the Ministry of Income in Mukachevo district.
Recall that the single tax payers, who have chosen the first or the second group, of a simplified taxation system and do not employ hired staff, are exempt from paying the the single tax for one calendar month of the year for the vacation period.
The exemption is also provided for the period of illness, which shall be confirmed by a copy of the medical certificate, if it lasts 30 or more days. The exemption from paying the single tax due to vacation or illness is provided upon the application of the tax payer. In the case of illness, a piece of disability shall be attached.
The procedure for calculation of and payment terms for the single tax are set out in the Article 295 of the Tax Code of Ukraine.
By Mukachevo State Tax Inspectorate
26 July 2013 15:40
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