Taxpayers who have chosen the first and the second group of the simplified taxation system, the STI in Uzhgorod draws your attention and emphasizes that the last day for advance payments is the 20th day of the month (inclusive).
If the 20th day of the month is a day off, the advance payment for the current month is not carried over to the next business day.
Also, advance payments can be paid for whole tax (reporting) period (quarter, year), but not only to the end of the current year.
In case of untimely payment of the single tax, an entrepreneur shall be fined in the amount of 50% of the single tax rate applicable to a natural person. The sum of the single tax for individuals is deemed an agreed monetary obligation. In addition, interest shall be charged on the amount of taxes and fines.
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