Chernivtsi: summary of changes to pay the ERU in 2017
Chernivtsi LIGHTS draws the attention that the Law of Ukraine "On amendments to certain legislative acts of Ukraine" dated 06.12.2016, No. 1774-19 identifies two major changes regarding the calculation and payment of ERUs physical persons – entrepreneurs, which are effective from 01.01.2017.: FLP – old age pensioners and disabled persons on the common system of taxation are exempt from the payment of ERUs "." This is due to the deletion of the phrase “who have chosen the simplified tax system” in the first sentence of the fourth paragraph of article 4 of the Law "On collection and accounting of single contribution for obligatory state social insurance" The rest of the FLP on the common system of taxation to pay the ERU "for himself" is not on their own, and certainly, regardless of the receipt of the month in which such ERUs shall be paid, net income. This change was due to the replacement of the words “entitled” the word “shall” in the first sentence of the second paragraph in paragraph 2 of article 7 of the Law on the EBU. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
