If you want to change the taxation system - hurry up!
The application for switching to the simplified system shall be filed no later than 15 days before the beginning of the new quarter
To switch from general to the simplified taxation system starting from January 1, 2014, you need to file an application for the simplified tax system by December 16, 2013.
Recall that individuals and legal entities may decide to switch to simplified taxation system by submitting application to the state tax authority no later than 15 calendar days before the beginning of the next calendar quarter. Such transition may be carried out once per calendar year.
An application for a waiver of the simplified taxation system shall be submitted not later than 10 calendar days before the beginning of a new calendar quarter.
STI in Uzhgorod notes that those, who decided to abandon the simplified system of taxation, must submit application no later than 10 calendar days prior to the beginning of a new calendar quarter.
That is, to switch to the general taxation system starting from the first quarter of 2014, an individual entrepreneur - single tax payer must submit an appplication in the form approved by the order of the Ministry of Finance of Ukraine dd. 20.12.2011 № 1675 to the State Tax Inspectorate at the place of registration not later than December 20, 2013.
Source - STI in Uzhgorod.
Дмитро Тужанський: угорській громаді Закарпаття потрібні гарантії їхніх прав та увага української влади як до повноцінних громадян
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