How an individual-entrepreneur – single tax payer (with 2% income rate) fills in Section III of the single tax payer’s clarifying declaration of Group III during the marital law, state of emergency in Ukraine (hereinafter – Declaration) in case...

Information and Reference Department, published 14 July 2022 at 16:11 Chapter: News

How an individual-entrepreneur – single tax payer (with 2% income rate) fills in Section III of the single tax payer’s clarifying declaration of Group III during the marital law, state of emergency in Ukraine (hereinafter – Declaration) in case of erroneous reflection in Line 04 of Section II of the reporting Declaration for a month (except for December) of the current year the value of indicator of Line 02 Section I of such Declaration?

Sub-paragraph 9.4 Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU) stipulates that temporarily, from April 1, 2022 until termination or abolition of the marital law, state of emergency on the territory of Ukraine, the single tax percentage rate for the single tax payers of Group III, who use special taxation peculiarities, determined in Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU, is set at 2% income rate determined according to Article 292 Chapter 1 Section XIV of the TCU.

Tax (reporting) period for the single tax payers of Group III, who use special taxation peculiarities, determined in Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU, is equal to a calendar month (Clause 1 of Sub-paragraph 9.6 Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU).

Single tax payer’s declaration form of Group III for a period of the martial law and state of emergency in Ukraine was approved by Order of the Ministry of Finance of Ukraine № 124 as of 26.04.2022 (hereinafter – Declaration).

According to Note 3 to the Declaration, Line 04 of Section II is subject to mandatory filling out in the Declaration for December of the corresponding year.

Individual-entrepreneur – single tax payer (with 2% income rate) in case of erroneous reflection in Line 04 of Section II of the Declaration for a month (except for December) of current year of the value of indicator of Line 02 Section I, filling in the clarifying Declaration, transfers to Lines 05 and 06 of Section ІІІ the value of Line 02 of the Declaration to be clarified.

In lines 07 and 08 of Section ІІІ of the clarifying Declaration on paper media payer puts a dash; in the electronic form – Lines are not filled in.

At the same time, in the clarifying Declaration, Section I in which indicators of Lines 01 and 02 indicated in the Declaration, which is being clarified, are re-reflected.

More information is in the “Knowledge Base” of public information and reference resource