Single tax payers, use the opportunities of the Tax Code, the Ministry of Income encourage
Single tax peayers may change the group of single tax payer or even abandon the simplified taxation system.
Subject to observance of the requirements of the chosen group, a single tax payer may change a single tax payer group independently within a year. To do this, they must apply to the Ministry of Income authority no later than 15 calendar days before the beginning of the next quarter. In this case, the entity on the simplified tax system of the third and the fifth groups will have their certificate of value added tax canceled, this provision is set out in subparagraph 298.1.5 of paragraph 298.1 of Article 298 of the Tax Code of Ukraine. Also, a single tax payer, who decided to change the group, must submit a tax return to the competent authority within specified period.
Conditions and procedures for the rejection of the simplified tax system for single tax payers are defined in subparagraphs 298.2.1 - 298.2.3 of Article 298 of the Tax Code of Ukraine.
The application will be considered by the regional body of the Ministry of Income, provided the taxpayer has settled all tax liabilities or debts. Also, in order to abandon the simplified system of taxation, an individual - entrepreneur must submit within a year, 10 calendar days before the beginning of the new calendar quarter, an application to the tax authority at the place of registration. The tax return must be submitted for those quaters, in which they were on the simplified tax system - the Main Office of the Ministry of Income in Transcarpathian region informed.
15 August 2013 14:41
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