There were 34781 registered individuals registered in the tax authorities at the beginning of March 2020 in Ternopil region. 33682 or 97% are private entrepreneurs.
At the same time the simplified system of taxation, accounting and reporting is actively used by 27204 individuals or 81%. 6478 private entrepreneurs or 19% are on the general taxation system.
Almost half of business entities, namely 13379 taxpayers or 49% use Group II of the single tax. One third of the single tax payers, namely 8770 individuals favored Group III. Group I of the simplified taxation system remained relevant for 5055 private entrepreneurs.
It should be reminded that private entrepreneurs are temporarily exempted from accrual, calculation and payment of the single social contribution for themselves from 1 to 31 March and from 1 to 30 April 2020 according to the Law of Ukraine as of 17.03.2020 № 533-IX “On Amendments to the Tax Code of Ukraine and other laws of Ukraine on support taxpayers for the duration of measures aimed to prevent the occurrence and spread of coronavirus disease (COVID-19)”. This innovation also applies to individuals pursuing independent professional activities, such as scientific, literary, artistic, educational or teaching, as well as medical, legal practice, including advocacy, notarial activity or individuals involved in religious (missionary) activities, similar activities and income from these activities, as well as members of the farm, unless they belong to individuals who are subject to insurance on other grounds.
