The current legislation of Ukraine in the field of accounting is constantly updated and changed. In this article, we will describe the innovations regarding the notification of non-payment of the Single Social Contribution. Thus, on July 1 of the current year, changes were made to improve the procedure of tax administration, introduced by the Law of 26.02.2020 № 465-IX.
Thus, in accordance with the amendments, the request for non-payment of the Single Social Contribution is sent to such a payer in accordance with Article 42 of the TCU. In addition, the basis for sending such a request are the results of a documentary check. Article 42 of the TCU now provides for two procedures for requesting non-payment of the Single Social Contribution:
- In case of online identification through the electronic cabinet in electronic form or in case of electronic reporting, and mandatory submission of a statement of desire to conduct electronic correspondence – the request for non-payment of the Single Social Contribution is sent to the electronic cabinet and sent simultaneously a report on the sending of the request to the e-mail address of such payer, indicating the type of document, date and time of sending.
In the absence of the above procedures, the request for non-payment of the Single Social Contribution is either served or sent by registered mail (with notice of its delivery) to such payer.
- It should be noted that correspondence in electronic form through the payer’s office should be carried out taking into account the provisions of the legislation on electronic document management. That is, the obligatory requisites of such a claim for non-payment is, in particular, an electronic digital signature, which identifies the person who drew up and sent the document. An important aspect of Article 42 of the TCU also provides for the availability of such a document in the electronic office of the payer.
The fact of confirmation of sending a request for non-payment is a receipt in text format, which is generated automatically and displayed in the electronic cabinet with the time and date of delivery. It is from this date, which is indicated in the receipt, that the term for fulfillment of the tax obligation or its appeal in administrative or judicial proceedings begins to be deducted. In this case, the general rules of postponement of the deadline to the next day or working day, if the receipt was received after 18 hours.
In case of non-receipt of the delivery receipt for any reason to the controlling body, the latter sends the request by registered letter with obligatory notification of delivery.
≪ The taxpayer may at any time refuse such correspondence with the supervisory authority by submitting an application ≫
Thus, you should follow the incoming emails in the payer’s e-office in more detail, in order to control the absence or presence of notifications of non-payment of the Single Social Contribution, to avoid the imposition of penalties.