Switching from the general to the simplified taxation system
Experts of the Main Office of the Ministry of Income in Transcarpathian region explain when, how, and what you need to do for that.
So, 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. The estimation of income for the previous calendar year should be attached to such application.
Recall that individuals and legal entities may decide to switch to the simplified taxation system by submitting an application to the income and taxes 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.
The procedure for switching to the simplified taxation system is defined by para. 298.1.1-298.1.4 para. 298.1 of Article 298 of the Tax Code of Ukraine.
Source - Main Office of the Ministry of Income in Transcarpathian region