Bukovynian tax reminded when to rest from taxes.
Chernivtsi LIGHTS recalls that under the provisions of the Tax Code of Ukraine, individual entrepreneurs, single tax payers 1 and 2 groups that do not use hired persons are exempt from paying the single tax once a year for the holidays within one calendar month.
In addition, no tax is payable only for the period of the disease, confirmed by a copy of a medical certificate if it lasts more than 30 days.
Information about the period of annual leave and term disability with the mandatory addition of copies of the medical certificate submitted to the territorial authority DFS in a statement in any form.
In order to avoid abuse of the term for payment of advance payments suggest submitted to the tax office a statement on the period of annual leave before the holiday, but a statement on the term disability of Duty omitted by adding up medical certificate - immediately after the hospital.
It should be remembered that the single tax payers are also taxpayers Single Contribution. The current legislation does not provide benefits for its payment to vacation or illness.
Single Social Tax is paid regardless of whether the financial condition of the taxpayer and no postponement of payment, according to the Department of Work Chernivtsi LIGHTS.