To the attention of taxpayers registered on the simplified system with taxation peculiarities!

Law of Ukraine № 2719-IX as of 03.11.2022 “On amendments to the Tax Code of Ukraine and other legislative acts regarding the privatization of state and communal property subject to the tax lien and ensuring administration of the tax debt repayment” made changes, in particular, to Sub-paragraph 9.9 Paragraph 9 Sub-section 8 Section XX "Transitional provisions" of the Tax Code of Ukraine (hereinafter – Code).

Agricultural producers who in 2022 acquired/confirmed the single tax payer’s status of Group IV are not limited in a right to return to pay the single tax of Group IV in the current year (starting from December 01, 2022).

Taxpayer has a right to independently (by submitting an application) refuse to use tax peculiarities provided for in this Paragraph from the first day of the month following the month in which such decision was made. In this case, the taxpayer is considered to be using taxation system he / she was on registered before choosing tax peculiarities provided for in this Paragraph, unless the taxpayer indicated transition to payment of other taxes and levies in an application for refusal to use tax peculiarities for in this Paragraph.

Provisions of Sub-paragraph 298.8 Paragraph 298.8 Article 298 of the Code, which define restrictions on the possibility of being re-included in Group IV of the single tax payers, stipulate that not earlier than two calendar years after transition to use of another rates or Groups of the single tax or cancellation of previous registration by the single tax payer of Group IV.

That is, payers of other taxes and levies or single tax who chose the simplified system with special taxation peculiarities, from the date of entry into force of the Law, have a right to independently refuse registration as the single tax payer of Group III at 2 percent rate by submitting application to the controlling body and from the first day of the month, return to previous taxation system following the month in which such application is submitted.