According to the subparagraph ‘a’ of the Chapter II paragraph 5 ‘The Conclusive and Transitory Provision’ of the Law of Ukraine on November 4, 2011 number 4014-VI ‘On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine related to the simplified system of taxation, accounting and reporting’ (hereinafter – the Law number 4014) issued certifications of the single tax payment for 2011 is valid until the new single tax payer standard Certificate is provided by this Law, not later than June 1, 2012.
We want to draw your attention that the Certificate is issued permanently, exceptionally the business entity or its authorized representatives and cannot be transferred for the economic activity realization to others. The Certificate replacement is based on the submitted applications on the simplified tax system adaptation for 2012 that were presented by taxpayers for January 25, 2012 inclusive, the requirements of other Tax Code of Ukraine documents is not provided.
In case of business entities re-registration of individuals types of activity from CEA (DK 009:2005) to CEA (DK 009:2010), these taxpayers can make changes to the single tax Certificate on activity types upon application till the end of 2012 year.
State Tax Inspection in Uzhgorod, Transcarpathian region.