Regarding the impossibility of re-switching during a calendar year from payment of other taxes and levies to the simplified system with special taxation peculiarities (single tax of Group III at 2% income rate)
Temporarily, from April 1, 2022 until the termination or abolition of the marital law, state of emergency on the territory of Ukraine, provisions of Section XIV of the Tax Code of Ukraine (hereinafter – Code) are applied taking into account peculiarities specified in Paragraph 9 of Sub-section 8 Section XX "Transitional Provisions" of the Code.
Single tax payers of Group III can be legal entities – business entities of any organizational and legal form, to which any limitation is applied regarding the income amount and number of persons who are in labor relations with them.
To choose or switch to the simplified system with special taxation peculiarities, the business entity submits application to the controlling body based on the results of which it will be considered as the single tax payer of Group III at 2% income rate from the next working day after submission of application.
Single tax payers of Group III at 2% income rate has a right to independently refuse to use special taxation peculiarities provided for in Paragraph 9 of Sub-section 8 Section XX "Transitional provisions" of the Code, from the first day of a month following the month in which such decision was made.
Along with that, Sub-paragraph 298.1.4 of Paragraph 298.1 Article 298 of the Code sets restrictions on the possibility for business entities that are payers of other taxes and levies according to norms of the Code to make a decision to switch to the simplified taxation system by submitting application to the controlling body. Such business entity can switch to the simplified taxation system once during a calendar year.
Given the above specified, payers of other taxes and levies, who in 2022 exercised a right to choose the simplified system with special taxation peculiarities and refused to apply it, cannot re-register during the current calendar year as the single tax payers of Group III at 2% income rate.