Consequences for a Mobilized Sole Proprietor Who Did Not File Declarations and Pay Taxes

The state of war has impacted numerous citizens, including mobilized sole proprietors (Sole Proprietorship or "IE" hereafter). Upon being called to service through mobilization, IE did not have the time to address tax payments and other obligations, as these matters were not outlined in any legal provisions. Consequently, mobilized IE found themselves in a situation where, on one hand, they were required to submit tax declarations and pay taxes, and on the other, they were obligated to defend their country.

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Taxation

During the state of war, IE of groups 1 and 2 are exempt from paying the unified tax and single social contribution (ESC). Thus, the non-payment of these taxes during the state of war cannot be considered a violation, and as a result, no responsibility arises.

As for reporting, it is also stipulated that if the unified tax was not paid, there is no need to file reports. In regard to ESC, if it was not paid, there is no obligation to submit reports.

This pertains to IE of groups 1 and 2, while a completely different mechanism applies to other groups. Such IE are not exempt from tax payments and reporting obligations despite the state of war.

Is There Responsibility?

For the untimely filing of declarations and tax payments, IE can face administrative and financial responsibility. However, there are specific peculiarities for mobilized, IE.

What if an IE is mobilized?

In this case, one should refer to the Tax Legislation, which indicates that such IE are exempt from responsibility for missed deadlines if they participate in combat actions.

How to confirm?

To controlling authorities, relevant documents confirming the IE mobilization must be provided. These documents can include certificates from the military unit about the IE mobilization, a copy of the military ID, and so forth.

It is worth noting that those recently relieved of their service obligations are burdened with the responsibility of fulfilling these obligations within the first calendar month after the war's end, making it impossible to fulfill these obligations.

Therefore, a mobilized IE is essentially exempt from any responsibility for not submitting declarations and paying taxes. Nonetheless, it is essential not to disregard the assistance of professionals to ensure that crucial aspects are not overlooked in IE operations.

Additionally, it should not be forgotten that if an individual is unable to independently clarify all tax and reporting aspects for a mobilized IE, seeking assistance from the "Prikhodko & Partners" company is always an option. Qualified specialists will provide all necessary information and aid with any queries. Valuing one's time is crucial, and entrusting work to reliable professionals is an option.