1.829 billion UAH of the single social contribution was paid in Trans Carpathian region during January – May 2020. The increase in payments comparing to 5 months in 2019 has amounted 27.6 million UAH.
Although some entrepreneurs took advantage of the non-payment benefit from the single social contribution due to quarantine, the taxpayers transferred 345.8 million UAH for social guarantees in May 2020.
It should be noted that as of the beginning of June 2020, about 71750 individuals in the region are payers of the single social contribution. Most of them are registered in Uzhhorod city.
Main Directorate of the STS in Trans Carpathian region informed that the Verkhovna Rada of Ukraine adopted the Law of Ukraine as of 04.10.19 №190-ІХ “On amendments to the Tax Code of Ukraine on introduction of the single account for payment of taxes, fees and single social contribution to compulsory state social insurance” (hereinafter – the Law № 190) and the Law of Ukraine as of 13.04.2020 № 559-ІХ “On amendments to some legislative acts of Ukraine on introduction of the single account for payment of taxes, fees and single social contribution to compulsory state social insurance” (hereinafter – the Law № 559).
Resolution of the Cabinet of Ministers of Ukraine as of 29.04.2020 № 321 approved the Procedure for functioning of the single account and compliance with Article 35¹ of the Tax Code of Ukraine by central executive bodies (hereinafter – the Procedure) which contains descriptions of the following processes:
- mechanism of crediting payers to the single account;
- mechanism of funds transfer from the single account to budget accounts for crediting revenues and / or to non-budget accounts of the State Tax Service bodies opened at the Treasury for crediting the single social contribution;
- return (accounting) of erroneously and / or excessively credited funds;
- informational interaction between the State Tax Service and the Treasury on the transfer of funds to the single account.
The Procedure enters into force simultaneously with the Law of Ukraine № 190 and № 559 from January 1, 2021.