Chernivtsi businessmen can "relax" from taxes
In the first month of the year 263 of the entrepreneur–single tax payer has exercised his right to "tax" vacation by submitting the appropriate application. According to the norms of the Tax code of Ukraine, individual entrepreneurs, single tax payers groups 1 and 2 that do not use work of hired persons, are exempt from the single tax once a year on vacation during one calendar month. In addition, not subject to unified tax for the period of illness confirmed by the copy of disability certificate, if it lasts 30 or more calendar days. Information about the period of annual leave and periods of disability must be added the copy of a leaf of invalidity is served in the territorial authority of the DFS in the form of a statement in any form. Note that a separate deadline for the submission of declarations regarding the period of annual leave and period of disability by the provisions of the Tax code is not provided. However, to avoid violation of the terms of payment of advance payments you should apply to the Supervisory authority a statement regarding the period of annual leave prior to the leave, and a statement regarding the period of disability must be added the copy of a leaf of invalidity – immediately after the end of the hospital. It should also be remembered that the single tax payers and payers of ERUs. Current legislation does not provide benefits to pay for the holidays. Single social contribution is paid, regardless of the activity or financial condition of the taxpayers, and without deferral of payment. State tax Inspectorate in Chernivtsi recalls that during his vacation edinmek must not engage in business activities and, accordingly, should not receive income, to enter into any – what contracts for financial gain. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
