Local budgets of Trans Carpathian region received 72.9 million UAH of the single tax from entrepreneurs and business representatives working on the simplified tax system in January 2020. This was reported by the Main Directorate of the STS in Ivano-Frankivsk region.
Thus, local territorial communities received almost 8.0 million UAH of the single tax more compared to the corresponding period in 2019. The biggest contribution to the community budgets was made by entrepreneurs who transferred 55.8 million UAH, legal entities – “simplifiers” transferred 8.4 million UAH and agricultural producers of the Group IV transferred 8.7 million UAH of the single tax.
It should be reminded that the taxpayers of Group I and II pay the single tax by making a down payment not later than the 20th of current month. Single tax payers of Group III pay the tax within 10 calendar days after the deadline for submitting declaration for the tax reporting quarter.
At the same time, single tax payers of Group I and II who do not use the official employment of hired individuals are exempted from paying the single tax once a year during the period of leave within one calendar month. Also taxpayers are exempted from payment of tax in the case of sickness if it lasts for 30 or more calendar days.
In order to use the right to go on vacation leave, the taxpayers must submit an arbitrary application form with information on the period of planned leave or the period of disability, with the obligatory addition of a copy of the disability certificate to the STS territorial body. There is recommendation to submit application for annual vacation leave before the beginning of such leave. There is recommendation to submit application about the term of disability right after the end of such leave.