Main Directorate of the STS in Ivano-Frankivsk region reported that local treasuries of Trans-Carpathian region received almost 720.2 million UAH of the single tax during January – November 2020, which is 37.6 million UAH more than last year. In particular, 573.2 million UAH of the single tax was received from 36.5 thousand private entrepreneurs, 104.5 million UAH from 3.9 thousand legal entities and 42.5 million UAH from 307 agricultural producers. Single tax revenues account for 12.7% of total revenues to local budgets.
Reminder! Single tax payers include:
- Group I of single tax payers – individuals-entrepreneurs who do not use the work of employees, carry out exclusively retail sale of goods from outlets at markets and / or conduct business activities to provide household services to the population, whose income during the calendar year should not exceed 1 million UAH;
- Group II of single tax payers – individuals-entrepreneurs involved in economic activities for the provision of services, including household, single tax payers and / or the population, production and / or sale of goods, activities in the restaurant industry, provided that during the calendar year they do not use the work of employees or the number of persons, who are in an employment relationship with them, does not exceed 10 people at a time, and the amount of income during the calendar year should not exceed 5 million UAH;
Exceptions are individuals-entrepreneurs who provide intermediary services for the purchase, sale, lease and valuation of real estate (group 68.31 Classification of economic activities state classifier 009: 2010), as well as activities for the production, supply, sale (trade) of jewelry and household products made of precious metals, precious metals stones, precious stones of organogenic formation and semi-precious stones – they belong exclusively to the Group III of single tax payers, provided that they meet requirements established for such Group.
- Group III of single tax payers – individuals-entrepreneurs who do not use the work of employees or the number of persons who are in employment with them, is not limited and legal entities – business entities of any organizational and legal form, the amount of income during the calendar year should not exceed 7 million UAH.
Taxpayers of Group I and II pay single tax in advance not later than the 20th day of the current month. Taxpayers of Group III – within 10 calendar days after the deadline for submission of declaration for the tax reporting quarter. Taxpayers of Group IV – quarterly for 30 calendar days following the last calendar day of the tax (reporting) quarter.