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STS: do not lose opportunity to resolve the tax debt issue

23.02.2021 -

Taxpayers actively use opportunity to resolve the tax debt issue provided by provisions of the Law № 1072.

65 applications for deferral of tax debt for the total amount of 307.9 thousand UAH have already been sent to territorial bodies of the State Tax Service as of the 1st of February 2021.

This right can be exercised by taxpayers – individuals (including self-employed), whose total tax debt from all taxes and fees does not exceed 6800 UAH (inclusively) as of the 1st of December 2020. In this case, such debt must be unpaid / outstanding on the date of granting the deferral.

Applications can be submitted by taxpayers from the date of entry into force of the Law № 1072 (10th of December 2020). Postponement will last until the 29th of December 2021.

In addition, provisions of the Law № 1072 provide for the possibility for taxpayers to use the procedure of writing off penalties. According to the procedure, in case of full repayment in cash within six months from the date of entry into force of the Law № 1072, the amount of tax debt (excluding penalties, penalties, excepting unpaid interest for the use of installments / deferrals) that arose as of the 1st of November 2020 and subject to the payment of current tax liabilities in full, sanctions and penalties remaining unpaid on the date of full payment of such tax debt are written off.

In this case, sanctions and penalties associated with payment of such tax debt will not be applied and accrued will be adjusted to zero.

Taxpayers have already submitted 193 applications for participation in this procedure as of the 1st of February 2021. The number of 95 taxpayers paid the tax debt in full or in part for 66.2 million UAH.

Reminder! The law of Ukraine as of 04.12.2020 № 1072 – IX “On amendments to the Tax Code of Ukraine and other Laws of Ukraine on social support of taxpayers for the period of restrictive anti-epidemic measures introduced to prevent the spread of acute respiratory disease COVID19 caused by the coronavirus in Ukraine SARS-CoV-2” provides for the possibility of resolving the tax debt issue.

 

Communicate with the State Tax Service remotely using the “InfoTAX” service