Of luck the LIGHTS on the deadline of payment of the single social contribution for themselves FLP – single tax payers
the Payers of the single contribution referred to in paragraph 4 of part one of article 4 of the Law of Ukraine of July 08, 2010, ¹ 2464-VI "On collection and accounting of single contribution for obligatory state social insurance" with changes and additions (further – the Law No. 2464) individuals - entrepreneurs – single tax payers are obliged to pay a single fee for obligatory state social insurance (hereinafter – EV) accrued during the calendar quarter before the 20th date of the month that comes after a quarter in which is paid in one installment (the third paragraph of the eighth article 9 of the Law No. 2464). According to p. 2, p. 6 sec. IV Instruction on the procedure of calculation and payment of single fee for obligatory state social insurance, approved by order of the Ministry of Finance of Ukraine from 20.04.2015 No. 449 (further – instruction No. 449), FLP – payers can pay the EB in the form of advance payment, which is independently determined before the 20th day of each month of the current quarter. This amount S, paid in the form of advance payments, payer are taken into account in the final calculation, which is performed in a calendar quarter before the 20th day of the month that begins the quarter, which is paid in one installment. Article 11 sec. IV Instruction No. 449 established that if the last day of the EB terms of payment falls on a weekend or holiday, the last day of such EB terms of payment shall be the first working day coming after the weekend or holiday. According to article 530 of the Civil code of Ukraine of 16 January 2003, No. 435-IV if the commitment period is set (time) execution, then it should be implemented at this time (time). Thus, the deadline for payment of EB for themselves FLP, which apply the simplified taxation system – 19 of the month following the quarter for which is paid a single social contribution. If the last day of the time of payment of the single social contribution falls on a weekend or holiday, the last day of such EB terms of payment shall be the first working day coming after the weekend or holiday. The Department of the Lutsk LIGHTS This was reported in Lutsk city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
