Entrepreneurs and legal entities working on the simplified taxation system transferred almost 261 million UAH of the single tax to the local budgets of Ivano-Frankivsk region during January – April 2020. Comparing to the same period in 2019, revenues increased by 14.5 million UAH. This was reported by the Main Directorate of the STS in Ivano-Frankivsk region.
The biggest contribution to community budgets was made by individuals – entrepreneurs who paid 210.2 million UAH; legal entities – “simplifiers” paid 37.5 million UAH. Agricultural producers of the Group IV transferred 13.3 million UAH of the single tax.
It should be reminded that the taxpayers of Group I and II pay the single tax by making advanced payment not later than the 20th of current month. Single tax payers of the Group III pay the tax within 10 calendar days after the deadline for submitting declaration over the tax reporting quarter.
At the same time, the single tax payers of Group I and II who do not use the work of employees, once per year, during the holiday for one calendar month are exempted from the single tax payment. Also there is exemption from the single tax in case of illness if it lasts 30 or more calendar days.
To use the vacation leave, payers must submit an application to the territorial body of the State Tax Service in any form with information about the period of planned vacation leave or the period of disability with the mandatory addition of the certificate’s copy of incapacity for work. It is recommended to apply for the period of annual leave before the beginning of the leave. Application on the term of disability must be submitted immediately after the end of sick leave.
