The Tax Service made life easier for 18 thousand Transcarpathian entrepreneurs - II group single tax payers
There are more than 18 thousand such entrepreneurs in Transcarpathia. It is more than 65% of all entrepreneurs - single tax payers. From now on they will be reporting to the Tax Service 4 times less than in the previous year.
Following 2013, single tax payers of the second group will be required to fill out and submit a declaration not quarterly, but annually. Namely, declaration for 2013 will be submitted in 2014 within 60 calendar days following the last calendar day of the reporting (tax) year.
If during the year, a single tax payer of the second group moves to another group or to the overall tax system, they will have to file a declaration for the period prior to such move within the term provided for a quarterly reporting period.
The relevant provision is in the Law of Ukraine dd. November 20, 2012 № 5503-VI "On amendments to the Tax Code of Ukraine regarding revision of certain taxes and fees," which came into force on 4 January 2013.
Single taxpayers of the third, fourth and new fifth and sixth groups must submit a declaration on a quarterly basis within 40 calendar days after the end of the quarter.
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