The treasury of Transcarpathia has received UAH 194.6 million of single tax
That is the amount that was paid to local budgets in 2015. Specifically, taxpayers of Transcarpathian region, working on the simplified system of taxation, last year enriched the budget by UAH 26.7 million more than that in 2014. Of those, individual entrepreneurs paid for the said period more than UAH 150.7 million. Legal persons that are on the simplified system of taxation, paid to the budget more than UAH 43.8 million.
Note that since January 1, 2016, with the adoption of the Law of Ukraine "On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine regarding the balance of budget revenues in 2016" dated December 24, 2015 No. 909-VIII, the simplified system of taxation, accounting and reporting has changed.
Thus, the limit annual income of III group single tax payer is reduced to UAH 5 million; the provision that the ownership / roght of use for the land that is subject to taxation of group IV single tax payer shall be registered under the law is removed; interest rates of single tax for III group payers are increased to 3 and 5% for VAT payers and non-payers respectively; the amount of the tax rates for IV group single ta[ payers is increased 1.8 times.
In addition, since as of January 1, 2016, the minimum wage is set at 1378 UAH, the monthly amount of the single tax, depending on the rate, shall be: for I group payers - up to 137.8 UAH; for II group taxpayers - up to 275.6 UAH.
16 March 2017 19:27