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" entered into force on 01.08.2023 (hereinafter – Law № 3219).
Law № 3219 added new Sub-paragraph 69.37 to Paragraph 69 of Sub-section 10 Section XX "Transitional Provisions" of the Tax Code of Ukraine (hereinafter – Code), according to which temporarily for a period from 01.08.2023 until termination or abolition of the martial law on the territory of Ukraine, in case of payment by the taxpayer within 30 calendar days from a day following date of receipt of tax notification-decision, amount of tax liability calculated based on the documentary audit results that were renewed or started from 01.08.2023 and completed before the day of termination or abolition of the martial law on the territory of Ukraine, fines (financial sanctions) calculated on the amount of such tax liability are considered canceled, and interest is not charged. Amount of tax liability paid according to procedure provided for in Sub-paragraph 69.37 to Paragraph 69 of Sub-section XX "Transitional provisions" of the Code is not subject to appeal.
The corresponding norm was introduced by the Law № 3219 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).
New Paragraph 924, which amended Section VIII "Final and Transitional Provisions" of the Law № 2464, determined that in case of payment by the payer of single contribution to obligatory state social insurance (hereinafter – single contribution) within 30 calendar days from the day following receiving requirement for payment of arrears from single contribution, amount of single contribution calculated based on the documentary audit results that were renewed or started from 01.08.2023 and completed by the date of termination or abolition of the martial law on the territory of Ukraine, amounts of fines provided for by the Law № 2464, which are applied to amount of such single contribution, are considered canceled, and interest is not charged.
Amounts of single contribution, together with a fine and penalty, determined in requirement for payment of arrears from single contribution and/or decision of tax authority on the calculation of penalty and/or application of fines, are considered unresolved until the moment of full payment of such amounts, but not more than within 30 calendar days from day following the day of receipt of requirement (decision).
Terms specified in Article 25 of the Law № 2464 are applied taking into account term given to the payer of single contribution for payment of amount of single contribution calculated based on the documentary audit results.
Amount of single contribution paid according to procedure provided for in Paragraph 924 of Section VIII "Final and Transitional Provisions" of the Law № 2464 is not subject to appeal.
