From April 1, 2022, until termination or abolition of the martial law, state of emergency on the territory of Ukraine, the single tax payers Groups I and II have a right not to pay single tax.
The specified right is enshrined in Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the Tax Code of Ukraine (hereinafter – TCU).
Right granted by the TCU to the single tax payers of Groups I and II not to pay single tax in a period from April 1, 2022 until termination or abolition of the martial law, state of emergency on the territory of Ukraine can be used by the single tax payers for the entire period or partially used (for separate months).
Individuals – single tax payers of Groups I and II, who did not pay single tax during the martial law, according to Clause 1 of Sub-paragraph 9.1Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU, in the single tax payer declaration (in case of an obligation to submit the single tax payer declaration) reflect absence of monthly advance single tax payments for relevant tax (reporting) period.
Declaration of the single tax payer – individual-entrepreneur according to Paragraph 296.4 Article 296 of the TCU is submitted to the controlling body at the tax address.
Submitted single tax payer declaration of Groups I and II in an individual order (at level of territorial body of the State Tax Service) may be basis for making appropriate changes to personal integrated payer’s card, which reflects state of settlements of the single tax with local budget.
At the same time, it should be noted that according to Paragraph 49.2 Article 49 of the TCU, the taxpayer is obliged for each reporting period established by the TCU, in which taxation object arise, or in case of indicators that are subject to declaration, according to requirements of the TCU, to submit tax declarations for each separate tax of which he / she is a payer.
Therefore, in case that the single tax payer did not exercise right to non-payment of advance payments for every 20th of month, such payer must reflect payment of monthly advance single tax payments for relevant tax (reportable) in the single tax payer declaration for the corresponding tax (reporting) period.