Payers of single contribution, attention!
Law of Ukraine № 3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law" (hereinafter – Law № 3219) entered into force from August 1, 2023.
Law № 3219 made changes to the Law of Ukraine № 2464-VI as of 08.07.2010 "On collection and accounting of single contribution to obligatory state social insurance" (hereinafter – Law № 2464), in particular in part of conducting documentary audits regarding correctness of accruals, calculations and payment of single contribution to obligatory state social insurance (hereinafter – single contribution).
Paragraph 923 of Section VIII "Final and Transitional Provisions" of the Law № 2464, published in the new version, determines that, temporarily, for a period from August 1, 2023 until termination or abolition of the martial law on the territory of Ukraine, moratorium is established on conducting documentary audits regarding correctness of accruals, calculation and payment of single contribution
except for audits:
related to termination of legal entity or business activity of individual-entrepreneur;
which are carried out at the request of payer of single contribution;
which are provided for by Sub-paragraphs 1–3 of Sub-paragraph 69.35 Paragraph 69 Sub-section 10 "Other transitional provisions" of Section XX "Transitional provisions" of the Tax Code of Ukraine, namely: scheduled documentary audits of taxpayers who:
carry out activities in production and/or sale of excisable products;
carry out activities in organization and conduction of gambling in Ukraine (gambling business);
provide financial and payment services.
At the same time, documentary audits regarding correctness of accrual, calculation and payment of single contribution, which were started and not completed by February 24, 2022, except for audits for which moratorium is established by the Clause 1 of this Paragraph, are renewed for the unused period.
