Payments of single tax in Transcarpathia totaled more than UAH 91 million 100 thousand
This amount was paid to local budgets in January-June 2015 by small and medium businesses of the region. Payments of the single tax in the first half of this year, compared to the same period in the last year, increased by UAH 14 million 775 thousand.
It should be noted that in Transcarpathia, the principal amount of the single tax is paid by individual entrepreneurs - almost UAH 72 million. In particular, the said tax is paid at the place of registration of the tax payer.
The department of income and taxes from individuals of the Main Office of the SFS in Transcarpathian region attribute the positive dynamics in single tax payments to the benefits of the simplified tax system: moderate tax rates, convenient accounting, introduction of simplified tax system for payers that chose the second group, calendar year instead of calendar quarter tax reporting period, given that taxpayers of the second group make up the highest percentage of payers of the simplified tax system in the region - it is very important.
Recall that the main innovations for STS taxpayers in 2015 was the reduction of the number of groups, lower interest rates and expansion of the circle of taxpayers. Thus, instead of six groups of single tax payers, there are now four. Moreover, the first two groups can be chosen only by individuals - entrepreneurs, the third one - by all entities that meet the criteria of the simplified system. The fourth group is only for legal persons - agricultural producers with the share of agricultural production for the previous tax (reporting) year amounting to 75% or more.
20 May 2018 21:09
8 May 2018 13:46