Revenues of the single social contribution paid by taxpayers of Rivne region amounted 1.695 million UAH during January – April 2020, which is 133 million UAH or almost 9% more than the revenues during the same period in 2019. This was reported by acting Head of Main Directorate of the STS in Rivne region Vitalii Chui.
He also emphasized that un-shadowing of the labor market is one of priorities in the work of the tax specialists, as salaries and incomes of individuals – entrepreneurs are the main source of paying the single social contribution, which replenishes social insurance funds, finances state social programs, especially during current quarantine, ensures payment of pensions, material assistance to citizens, etc.
Please note that from March 1 to May 31, 2020, there are no penalties for the late, incomplete or late payment of the single social contribution simultaneously with issuance of the payment amounts on which the SSC is accrued (advance payments), as well as for late submission of the SSC reporting to the tax authorities. In addition, during this period, payers of the single social contribution are not charged with penalty and the accrued penalty for these periods is subject to write-off. This is envisaged by the Law of Ukraine as of 17.03.2020 №533-IX and the Law of Ukraine as of 30.03.2020 № 540.