Small and medium businesses of Chernivtsi region transferred more than 50.8 million UAH to the regional treasury in January 2020. Single tax revenues exceeded the corresponding period of 2019 by 4.3 million UAH.
Particularly, 39.7 million UAH the single tax was paid by the individuals-“simplifiers”. Legal entities – single tax payers transferred more than 4.3 million UAH to the treasury; agricultural producers of the region transferred more than 6.8 million UAH to the territorial budget’s revenues.
In terms of districts, the revenues are distributed as follows: Vyzhnytskyi - 1.9 million UAH, Hertseevskyi - 0.7 million UAH, Hlybotskyi - 3.1 million UAH, Zastavnovskyi - 2.9 million UAH, Kelmenetsky - 2.7 million UAH, Kitsmanskyi district - 4.4 million UAH, Novoselytskyi - 3.7 million UAH, Putilskyi - 0.5 million UAH, Sokyryanskyi - 1.5 million UAH, Storozhynetskyi - 3.6 million UAH, Khotynskyi - 1.8 million UAH, Novodnistrovsk town - 0.4 million UAH. Chernivtsi city received the biggest amount of tax - 23.7 million UAH.
Tax service of Chernivtsi region emphasizes that the single tax is credited to the local budgets and therefore the taxpayers of region who pay this tax, direct their funds to the development of their territorial communities, thus ensuring the timely financing of local self-government bodies by regional programs and fulfillment of obligations of the local authorities to their residents.
Single tax payers of Group I and II pay the single tax by the advanced payment not later than the 20th day (inclusively) of the current month. They can make the single tax payment in advance for the entire tax (reporting) period (quarter, year) but not more than by the end of current reporting year.
Entrepreneurs belonging to Group III 3 pay the single tax within 10 days after the deadline for submission of the quarterly tax declaration.
Agricultural producers pay the single tax on a quarterly basis for the 30 calendar days following the last calendar day of tax (reporting) quarter, in the amounts set by the Tax Code of Ukraine.