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During the first half of this year Chernivtsi taxpayers to simplified taxation system, transferred to the local budget 54.8 million. UAH. single tax that almost one-third, or 18.3 mln. UAH. higher than revenues last year. Reports of the Department of Chernivtsi LIGHTS.

More than 73 percent of this sum s, or 40.2 million. UAH. received from local businesses, individuals - is 13.3 mln. UAH. more than in 2015. From single tax payers - legal entities budget was 14.6 million. UAH., Which is 5.0 mln. UAH. more than last year.

Chernivtsi LIGHTS recalls that for economic entities from January 1, 2016 Tax kodekcom Ukraine single tax rate is set in such mezhax

Group 1 single tax - up to 10 percent of the minimum wage, which is UAH 137.80;
Group 2 single tax - up to 20 percent of the minimum wage, which is 275.60 USD.

Single tax rate for the third group of taxpayers Tax Code vctanovlena y percentage of income: 3% - the payment of VAT and 5% - in the case of inclusion of VAT in the single tax.

Tax point out single tax payers first and second groups, raising the minimum wage from 1 May 2016 to 1450 UAH affects neither the single tax as the sum of the single tax at a fixed rate payable to budget calculated from the minimum wage established on January 1 of the tax (reporting) year and not subject to change for this year.

These taxpayers to the end of the year pay a flat tax, calculated based on the minimum wage set at 1 January 2016 (1378 UAH).

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5-07-2016, 23:37

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