Use your right to vacation!
Summer has just begun, and some entrepreneurs already are planning their vacations, dreaming about a long-awaited rest.
Specialists of the tax inspectorate remind that, in accordance with the provisions of the Tax Code of Ukraine, private entrepreneurs - single tax payers of 1 and 2 groups, that do not use hired labor, shall be exempt from payment of single tax once a year on vacation during one calendar month.
In order not to violate the deadline for advance payments, we recommend to submit to the tax authority the application on the period of annual leave before the vacation.
It should also be remembered that single tax payers are also payers of the Single Contribution. The current legislation does not provide exemption from payment thereof for the period of vacation. Single social contribution shall be paid regardless of whether the financial condition of the taxpayer and with no postponement of payment period.
Since the beginning of this year, 108 single tax payers have taken advantage of this rule.