Taxpayers of III-VI groups must pay a single tax by February 19
Specialists of the Main Office of the Ministry of Income in Transcarpathian region remind that the single tax payers of third-sixth groups shall pay a single tax within 10 calendar days after the deadline for filing tax returns for the quarter.
Recall that the return for the quarter shall be filed within 40 calendar days following the last calendar day of the reporting quarter, namely February 9, 2014. However, if the last day of filing is a weekend or holiday, the last day of the period is considered the working day following the weekend or holiday (Article 49 of the TCU). That is, the last day of filing tax returns for single tax payers of III-VI group was February 10, 2014.
Despite that, the last day of the single tax payment for the IV quarter of 2013 for taxpayers using the simplified taxation system and being in groups III-VI is considered February 19, 2014.
The payment of the single tax shall be made at the tax address.
The procedure of calculation and terms of payment of the single tax are set out in Art. 295 of the Chapter XIV of the Tax Code of Ukraine.
Source: Information and Communications Department of the Main Office of the Ministry of Income in Transcarpathian region