Entities, that do not hire employees, shall not submit a report on the Single Contribution
Under current law, payers of the Single Contribution are legal and natural persons-entrepreneurs, who use labor of other people, and individuals who are self-employed. These entities shall pay and reports in the prescribed time.
The procedure for the formation and submission of insurers' reports on the amounts of Single Contribution is approved by the Ministry of income and taxes of Ukraine dd. September 9, 2013 № 454.
Insurers, who use labor of other people, are required to compile and submit the report to the income and taxes authority every month within 20 calendar days following the last day of the reporting month.
At the same time, if entities do not use labor of individuals under an employment agreement (contract) or otherwise provided by law, they shall not submit the report to income and taxes authorities, as provided by para. 2.13 of the Chapter II of the Procedure № 454.
Individual entrepreneurs, including those, who have chosen the simplified taxation system, shall form and submit the report to the Ministry of Income for themselves once a year, by February 10 of the year following the reporting year.
In turn, private entrepreneurs, who have chosen the simplified taxation system, shall be exempt from the payment of the Single Contribution for themselves if they are old age pensioners or disabled and receive a pension or social benefit under the law. Also, in accordance with para. 3.3 of the Chapter III of the Procedure № 454, such persons shall not submit the report.
Дмитро Тужанський: угорській громаді Закарпаття потрібні гарантії їхніх прав та увага української влади як до повноцінних громадян
8 December 2017 21:13