Revenues from the single social contribution to compulsory state social insurance in Trans Carpathian region amounted more than 2 billion 280 million UAH during the 1st half of 2020. Comparing to the same period in 2019, the single social contribution revenues have increased by 30.7 million UAH or 101.4%.
Revenues amounted 450.5 million UAH only in June 2020.
Main Directorate of the STS in Trans Carpathian region informed that entrepreneurs who did not operate and did not receive income during 2017 – 2020, were able to write off debts from the single social contribution.
Amendments to Paragraph 915 Section VIII “Final and Transitional Provisions” of the Law of Ukraine as of 08.07.2010 № 2464-VI “On collection and accounting of the single social contribution to compulsory state social insurance” came into force on 03.06.2020.
According to the specified amendments, the unpaid amounts of arrears accrued to the SSC payers registered on the general taxation system and individuals involved in independent professional activity for the period from January 1, 2017 to June 3, 2020, as well as fines and penalties accrued on these amounts of arrears are subject to write-off, if such payers have not received income from their activities, which is subject to the personal income tax.
It should be noted that in order to write off debt, by August 31, 2020 (90 days from the date of entry into force of the specified amendments) must be submitted:
- the application for state registration of the termination of business activity by the entrepreneurs who chose general taxation system to the state registrar at the location of registration of individual – entrepreneur’s file;
- the application for deregistration as a single social contribution taxpayer by individuals who carry out independent professional activity to the tax body at the main place of registration.
Also, the above-mentioned individuals must write the application to the tax inspectorate at the main place of registration in order to write off the debt, as well as submit reports on the SSC and property and income tax declarations for 2017 – 2020, if they were not submitted earlier.
After receiving the relevant information, the tax body will conduct an internal inspection within 15 working days, based on the results of which a decision will be made to write off the amount of debt or to refuse.
The refusal decision to write off the amount of debt may be made if the taxpayer received income during 2017 – 2020 or the amount of debt was fully paid by the taxpayer or collected.