ABOUT THE STATUS OF THE SINGLE TAX PAYER

 The law firm "Prikhodko and Partners" is often approached by business representatives, including individuals-entrepreneurs on taxation. Some of these issues relate to the peculiarities of the simplified taxation system (single tax).

 In this article I would like to reflect on the status of the single tax payer and determine its significance.

 It should be noted that recently state registrars for a number of reasons do not submit an application for the election of a simplified taxation system at the time of registration of a natural person-entrepreneur to the State Tax Service of Ukraine (submitted together with the registration form).

 That is, if you correctly filled in the application for state registration of a natural person-entrepreneur (Form 1), indicating that you choose a single tax, came to the Center for Administrative Services, a notary or a separate state registrar and successfully submitted it, it is not a fact that everything went according to plan.

 Several clients who registered in October were not transferred to the simplified system at the request of the registrar.

So how do you check if you are on a simplified system?

 First, this is possible by authorizing in the electronic account of the payer by clicking on the link to https://cabinet.tax.gov.ua. Next you need to go to the section "Taxpayer credentials", where, among other things, you will find the title "Data on registration as a single tax payer." Here you can see information about the date of transition to the simplified taxation system, group, rate and date of cancellation.

 Another way is to search for information in the Register of Single Taxpayers at the link

 All you have to do is enter the tax number / series and passport number or name.

 If no data is found, you have not been transferred to the single tax. This will indicate that you are on the general taxation system and have an obligation to pay 18% income tax and 1.5% military income tax (income - expenses). In addition, the single social contribution for individual entrepreneurs is calculated from profits: at a rate of 22%.

Therefore, the question arises: what to do if you still need to be a single tax payer?

 To do this, you must submit a separate application for the application of the simplified taxation system. Please note that in accordance with the Order of the Ministry of Finance of Ukraine dated July 16, 2019 №308, the updated application form is valid.

 You can download it at https://zakon.rada.gov.ua/laws/show/z1054-19#Text

 You can submit a completed application online through the same electronic office of the payer or directly to the State Tax Service of Ukraine (structural unit where you are registered).

 If you have any questions or difficulties with choosing or switching to a simplified taxation system - contact the law firm "Prikhodko and Partners", our lawyers and attorneys will be happy to help you.