The State tax service of Ukraine informs that starting from 19.01.2020 Order of the Ministry of Finance of Ukraine as of 21.10.2019 № 436 “On changes to the accounting procedure for the taxpayers of single social contribution to compulsory state social insurance” registered by the Ministry of Justice of Ukraine on 23.12.2019 № 1278/34249 (hereinafter - the Order) entered into force.
- Order specifies accounting procedure for farm members at the controlling bodies.
In particular, it is specified that taking farm members into accounting is carried out on the basis of submitted application in the form № 12-ESA to the controlling bodies and supporting documents regarding the date of gaining the farm membership.
Herewith, Paragraph 2 of the Order determines that the farm members who were taken into account as the taxpayers of single social contribution to compulsory state social insurance at the controlling bodies until the date of entry into force of this Order had to submit application in the form № 12-ESA with note “Changes” and supporting documents regarding the date of gaining the farm membership (agreement (declaration) on the establishment of a family farm, farm statute, etc.) to the controlling bodies at the place of residence within two months from the date of entry into force of this Order.
- Order specifies peculiarities of accounting for individuals who are registered as entrepreneurs and carry out independent professional activity.
Such individuals can be taken into account at the controlling bodies as individuals - entrepreneurs with a sign of independent professional activity, established on the basis of:
submitted application in the form № 12-ESA with note “Changes” to the controlling bodies and copies of a document confirming the individual’s right to carry out independent professional activity;
or information (data) of the relevant authorized body or registry that ensures registration of independent professional activity;
or application and documents submitted according to Subparagraph 4 Paragraph 6.7 Section VI of the Tax and fees accounting order approved by the Order of the Ministry of Finance as of 09.12.2011 № 1588, registered by the Ministry of Justice as of 29.12.2011 № 1562/20300 (in edition of the Order by the Ministry of Finance as of 22.04.2014№ 462, with amendments).
- Order specifies documents that must be submitted to the controlling bodies by the taxpayers of single social contribution to compulsory state social insurance who do not fall under the application of the Law of Ukraine “On the state registration of legal entities, individuals – entrepreneurs and community formations” in case of decision on the liquidation, termination of activity by the relevant bodies (individuals).
Specified taxpayers of single social contribution to compulsory state social insurance must submit application on the withdrawal of taxpayer of single social contribution from accounting in the form № 7ESA to the controlling bodies and, depending on the category of the insurer, copies of the relevant documents, namely:
regulatory document (resolution) of the owner or body authorized by the founding documents on the liquidation and on the formation of liquidation commission;
information (excerption) of the relevant registry on the liquidation or termination of independent professional activity or change of the organizational form of the relevant activity from independent (individual) to another;
document confirming the date of withdrawal from the farm membership, the date from which the individual is subject to insurance on other grounds, the date of exemption from payment of the single social contribution in accordance with Part 4 Article 4 of the Law of Ukraine “On the collection and accounting of single social contribution to compulsory state social insurance”.
