Procedure for accrual and terms of the single tax payment are regulated by Article 295 of the Tax Code of Ukraine (hereinafter – TCU).
Paragraph 295.1 Article 295 of the TCU stipulates that the single tax payers of Groups I – II pay single tax by making advance payment not later than the 20th (inclusively) of the current month.
Such single tax payers may pay single tax in advance for the entire tax (reporting) period (quarter, year), but not later than until the end of the current reporting year (Second paragraph of Paragraph 295.1 Article 295 of the TCU).
Accrual of advance payments for single tax payers of Groups I – II is carried out by the controlling bodies on the basis of application of such single tax payer on the amount of chosen single tax rate, application for annual leave and / or application for temporary disability (Paragraph 295.2 Article 295 TCU).
Single tax payers of Groups I – II who do not use work of employees are exempted from paying the single tax for one calendar month per year during vacation leave, as well as for the period of illness confirmed by a copy of certificate (sheets) of incapacity for work if it lasts 30 or more calendar days (Paragraph 295.5 Article 295 of the TCU).
Paragraph 295.3 Article 295 of the TCU stipulates that the single tax payers of Group III pay single tax within 10 calendar days after the deadline for filing tax declaration for the tax (reporting) quarter.
Amounts of the single tax paid according to the second paragraph of Paragraph 295.1 and Paragraph 295.5 Article 295 of the TCU are subject to crediting to the account of future payments from this tax on the single tax payer’s application (Paragraph 295.Article 295 of the TCU).
Mistakenly and / or overpaid amounts of the single tax are subject to refund to the payer in manner prescribed by the TCU.
Single tax accrued for exceeding amount of income is paid within 10 calendar days after the deadline for filing tax declaration for the tax (reporting) quarter (Paragraph 295.7 Article 295 of the TCU).
Payment of the single tax by taxpayers of Groups I – III is carried out at the place of tax address (Paragraph 295.4 Article 295 of the TCU).
Additional reference:
single tax payers of Groups I – II submit the single tax payer’s declaration within a period established for the annual tax (reporting) period to the controlling body, which reflects amount of received income, monthly advance payments specified in Paragraph 295.1 Article 295 of the TCU, as well as information on the amounts of single contribution, accrued, calculated and paid in manner prescribed by law for this category of payers (Paragraph 296.2 Article 296 of the TCU).
Such tax declaration is filed if the single tax payer has not exceeded amount of income during the year specified in Paragraph 291.4 Article 291 TCU, and / or independently did not switch to the payment of single tax at rates set for the single tax payers of Group II and III.
Single tax payers of Group III submit the single tax payer’s declaration to the controlling body within terms established for the quarterly tax (reporting) period (Paragraph 296.3 Article 296 of the TCU).
Single taxpayers of Group III (individuals) in the single tax payer’s declaration for the IV quarter of tax (reporting) year also submit information on the amount of single contribution, accrued, calculated and paid in manner prescribed by law for this category of taxpayers.
Tax declaration is submitted to the controlling body at the place of tax address (Paragraph 296.4 Article 296 of the TCU).
