Submission of declaration in case of refusal from the simplified tax system
Single tax payers can independently give up the simplified taxation system on the first day of the month following the tax reporting quarter, during which an application to refuse from the simplified system of taxation is filed (provided there is no outstanding tax liabilities or tax debt of a single tax and / or other taxes and fees that single tax payers pay under Chapter 1 of the Section XIV of the Tax Code of Ukraine).
This application must be submitted to the income and taxes authority at the place of registration no later than 10 calendar days prior to the beginning of a new calendar quarter (year). Accordingly, starting the next quarter (year), an individual entrepreneur - single tax payer of the first or the second group shall pay other taxes and duties and shall file a tax return for the tax (reporting) quarter with an application on the refusal from the simplified taxation system, with cumulative total since the beginning of the year, within 40 calendar days following the last calendar day of the reporting (tax) quarter or within 60 days following the last calendar day of the reporting (tax) year.
The pricedure of refusal from the simplified taxation system is defined by the provisions of Article 298 of the Tax Code of Ukraine, deadlines for submitting the specified tax returns are defined in sub-clauses 49.18.2. and 49.18.3 of clause 49.18 of Article 49 of this Code.
Дмитро Тужанський: угорській громаді Закарпаття потрібні гарантії їхніх прав та увага української влади як до повноцінних громадян
8 December 2017 21:13