What date should be indicated in Lines 5.1, 5.2 of Application for the simplified taxation system for business entities that chose single tax with special taxation peculiarities during the martial law in Ukraine after 01.04.2022?

Information and Reference Department, published 04 May 2022 at 11:08 Chapter: News

Law of Ukraine as of 24.03.2022 № 2142-IX "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine to improve legislation during the martial law" amended Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter - TCU).

Taking into account amendments, the business entity is considered to be the single tax payer of Group III with taxation peculiarities determined in Paragraph 9 Sub-section 8 Section XX “Transitional Provisions” of the TCU in case of submission of Application starting from April 1, 2022 from the next working day after submission of such Application.

Application form for usage of the simplified taxation system was approved by Order of the Ministry of Finance of Ukraine as of 16.07.2019 № 308.

As follows, the business entities, that opt for the single tax at 2% income rate after 01.04.2022 or change rate and group of the single tax to Group III with 2% income rate after the specified date, indicate the next working day after submission of Application in field "According to Chapter 1 Section XIV of the Tax Code, please transfer me to the simplified system of taxation, accounting and reporting from " "of 20" of Line 5.1 "Election or transition to the simplified taxation system" or in field "Date, period of change" of Line 5.2 "Change of rate and group".  

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