A tax debt of individuals – single tax payers of I and II groups, who were not exercising economic activity for the period of mobilization and were not receiving income, is considered uncollectible tax debt resulting from force majeure and shall be written off.
Individuals called up for military service, receiving allowance, including individual entrepreneurs, who have chosen simplified tax system, pay the single contribution and do not employ hired persons in economic activities, shall be exempted from paying the Single Contribution (for themselves).
The regulatory authorities will not impose penalties and interest on single tax for the period of military service of the categories of taxpayers.
These and other provisions are regulated by the Integrated tax advice regarding specific tax issues on single taxpayers, approved by the order of the Ministry of income and taxes of Ukraine № 276 dd. May 6, 2014.
It should be noted that entrepreneurs must provide documentary evidence from the military commissariat, which should indicate the period of stay at the service.
Previously, the Ministry of income and taxes of Ukraine stated that individuals – entrepreneurs, who are called up for military service, were not exempt from paying the Single Contribution. However, due to the introduction of the partial mobilization to the Armed Forces of Ukraine, the Parliament revised the said provision.
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