Main Directorate of the STS in Kirovohrad region reported that the taxpayers of Kirovohrad region transferred 343.6 million UAH of the single social contribution in January 2020.
This figure exceeds amount of the single social contribution in January 2019 by 36.5 million UAH or 11.9%. The benchmark has been fulfilled at 101.7%.
Main Directorate of the STS in Kirovohrad region reminds that the single social contribution is payable regardless of the taxpayer’s financial status according to current legislation. If the taxpayer has both single social contribution obligations, taxes and other statutory payment obligations or obligations to other creditors, the single social contribution must be paid firsthand and takes priority over all others except for the payroll obligations.
In case of late payment of the single social contribution or not in full amount the taxpayer will receive the financial sanctions stipulated by the Law of Ukraine as of 08.07.2010 №. 2464-VI “On collection and accounting of the single social contribution to compulsory state social insurance” with amendments and changes (hereinafter – the Law №. 2464); officials will receive the disciplinary, administrative, civil or criminal liability in accordance with the Law (Part 11 Article 9 of the Law №. 2464).
Limitation period for collecting arrears on the single social contribution, fines and penalties is not applicable.
