Entrepreneurs and legal entities working on the simplified taxation system paid more than 1.3 billion UAH of the single tax to local budgets of Odessa region during January – July 2020. This is 112.2 million UAH more than during the corresponding period in 2019.
The biggest contribution to community budgets was provided by individuals – entrepreneurs who paid 946.8 million UAH, which is 96.1 million UAH more than during the corresponding period in 2019.
Legal entities – single tax payers of Group III paid 214.2 million UAH to the local budgets of Odessa region, which is 11.2 million UAH more than during January – July 2019.
Agricultural producers – single tax payers of Group IV paid 153.3 million UAH of the single tax. This is 4.0 million UAH more than during the same period in 2019.
Reminder! Taxpayers of Group I and II pay single tax by making an advance payment not later than the 20th of the current month. Single tax payers of Group III pay tax within 10 calendar days after the deadline for submitting the declaration for the tax reporting quarter.
At the same time, the single tax payers of Group I and II who do not use the work of employees, once per year, during the holiday for one calendar month are exempted from the single tax payment. They’re also exempted from tax in case of illness if it lasts 30 or more calendar days.
To use the vacation leave, payers must submit to the STS territorial body an application in any form with information about the period of planned vacation leave or the period of disability for work with the mandatory addition of copy of the certificate of disability for work. It is recommended to apply for the period of annual vacation leave before the beginning of such leave. Application on the disability term should be submitted to the STS territorial body immediately after the end of sick leave.
In addition please note that according to the Law of Ukraine as of 30.03.2020 №540-IX “On Amendments to Certain Legislative Acts Aimed at Providing Additional Social and Economic Guarantees in Connection with the Spread of Coronavirus Disease (COVID-2019)” from April 2, 2020 the limits have been increased to stay on the simplified taxation system:
- for the Group I – from 300.000 to 1 million UAH;
- for the Group II – from 1.5 million to 5 million UAH;
- for the Group III – from 5 million to 7 million UAH.