About 86 thousand of Vinnytsia entrepreneurs-payers of a single fee this year will be reporting to the regulatory bodies of the state fiscal service
Physical persons – entrepreneurs and persons conducting independent professional activity, have the obligation regarding annual reporting on the amounts of accrued income of the insured persons and accrued a single fee in the form of number D5 (Annex 5 to the Procedure for forming and representation by insurers of reports on amounts of accrued single fee for obligatory state social insurance, approved by order of the Ministry of Finance from 14.04.2015, No. 435). That is, entities that do not use work of hired persons, regardless of their activities were last year or not, what the tax system were such persons are the payers of single social contribution. The only exceptions are the single tax payers that are retired due to age or disability and receive pension or social assistance at the legislative level because they are exempt from ERU to send, and respectively, from the date of the report (except for voluntary participation in the insurance system). Department DFS in Vinnitsa region resembles that of physical entities – entrepreneurs (without employees) that have chosen the General or simplified tax system, form and submit the report for themselves once a year to 10 February of the year following the reporting year. The last day of the reporting on 9 February. Regarding the persons who are engaged in independent professional activities and receive income from it, are required to report and pay a single payment by results work in 2015 to 1 may of the current year. It should be noted that if the last day of the reporting period or payment falls on a weekend or holiday, the last day of submission of the report (for payment of fee) shall be the first working day after it, i.e. this year is may 3rd. When generating the report (Appendix A5) remember that it must contain only data about accrued and paid by the physical person — the businessman of an amount of a single fee "for himself." The report did not reflect data on the accrued, withheld and paid sums of a single fee from the wages of employees and income of individuals working under civil contracts. Note that the size of the single contribution is 34.7% of income (profit) derived from activities subject to tax the tax to incomes of physical persons. the amount of single contribution may not be less the minimum insurance payment for the month in which the revenue (profits). For single taxpayers, regardless of income, base the calculation of ERUs for yourself is determined by the entrepreneur and depends on the size of the minimum wage and cannot exceed the maximum base for the calculation of ERUs and less than minimum insurance payment for the month. We additionally inform that submit reports to regulatory authorities at the place of registration is possible via electronic communications in accordance with the condition on registration of an electronic signature, on paper together with the electronic form on electronic media or on paper, if the insured's number of insured persons no more than five. In the case of sending statements by mail, such departure is not later than ten days before expiry of the deadline and shall be considered filed on the date of receipt by the post office of departure with the accounts. Please note, the report, compiled with violation of the requirements and submitted without all the required tables is not considered and report is such that has been filed. For the payment of the single contribution, the system-wide pay a single fee till February 10, the annual tax return. For single tax payers is provided with the quarterly payment until the 20th of the month that begins the quarter for which is paid a single fee. Specialists of the Main Directorate of DFS in Vinnitsa region are advised not to delay the reporting. Because of the failure to submit, untimely submission or submission not in the prescribed form reporting on ERUs is introduced to the payers responsibility - a fine of 10 non-taxable minimum incomes of citizens (NMDG) - 170 UAH. for each of the named offense. Repeated during the year, the penalty for such violations will amount to 1020 UAH. Department communications SE DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
