According to statistics of Main Directorate of the STS in Trans-Carpathian region, regional taxpayers paid 2 billion 962.2 million UAH of the single contribution to compulsory state social insurance during January – August 2020. Revenues from this payment have increased by 29.2 million UAH comparing to the corresponding period in 2019.
Regional taxpayers transferred 330.1 million UAH of the single contribution to social needs in August 2020.
Tax authorities inform that current legislation does not provide for payable installments and arrears deferrals of the single contribution.
According to Part 12 Article 9 of the Law on SSC – single contribution is payable regardless of the taxpayer’s financial condition. If the taxpayer of single contribution has simultaneously with obligations to pay the single contribution obligations to pay taxes, other mandatory payments provided by the law or obligations to other creditors must fulfill obligations to pay the single contribution in the first place as it has priority over all other obligations, excepting obligations to pay wages (income).
In case of late or incomplete payment of single contribution, financial sanctions are applied to the taxpayer; officials guilty of legislative violations on collection and accounting of the single contribution are subject to disciplinary, administrative, civil or criminal liability according to the law.