Main Directorate of the STS in Kirovohrad region reported that the taxpayers of Kirovohrad region transferred 698.1 million UAH of the single social contribution during January-February 2020.
This figure exceeds amount of the single social contribution by 60.9 million UAH or 9.6% compared to January-February 2019.
Main Directorate of the STS in Kirovohrad region reminds that according to the current legislation, the single social contribution is payable regardless of the taxpayer’s financial position. If the taxpayer has both obligations of the SSC, taxes, other statutory payment obligation, or obligations to other creditors, the single social contribution obligation is made firsthand and takes priority over all others, except for the payroll obligations.
In case of the late payment or payment of the single contribution not in full amount, the financial sanctions stipulated by the Law of Ukraine as of July 08.07.2010 № 2464-VI “On collection and accounting of the single social contribution to compulsory state social insurance” with amendments and changes will be applied (hereinafter – the Law № 2464) and officials have disciplinary, administrative, civil or criminal liability in accordance with the Law (Part 9 Article 9 of the Law № 2464).
Limitation period to collect arrears of the single social contribution, fees and penalties are not applicable.