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Publication date: 24.04.2024
active and purposeful military lawyer with more than 4 years of experience
FOP is demobilized from military service: what should be taken into account
According to paragraph 25 of subsection 10 of chapter XX "Transitional provisions" of the Tax Code of Ukraine (hereinafter - PKU), self-employed persons (natural persons - entrepreneurs, persons engaged in independent professional activity), who had or did not have employees, called up for military service during mobilization or involved in the performance of mobilization duties in positions provided for by wartime states, during a special period defined by the Law of Ukraine of October 21, 1993 No. 3543-XII "On Mobilization Training and Mobilization", for the entire period of their military service services are exempted from the obligation to calculate, pay and submit tax reporting on personal income tax in accordance with Section IV of the PKU, and are also exempted from the obligation to calculate, pay and submit tax reporting on the single tax in accordance with Chapter 1 of Chapter XIV of the PKU.
The basis for such exemption is a statement of a self-employed person and a copy of a military ticket or a copy of another document issued by the relevant state body, indicating the data on the conscription of such a person for military service during mobilization, for a special period, which are submitted to the revenue and tax authority under at the place of tax registration of a self-employed person within 10 days after his demobilization.If a demobilized self-employed person is undergoing treatment (rehabilitation) in connection with the performance of duties during mobilization, for a special period, an application and a copy of a military ID card or a copy of another document issued by the relevant state body shall be submitted within 10 days after the end of her treatment (rehabilitation).
If a self-employed person, conscripted for military service during mobilization, for a special period, has employees and for the duration of his military service, conscripted during mobilization, for a special period, authorizes another person to pay employees wages and/or other income, then the duty to calculate and withhold personal income tax from such payments for the period of military service of a self-employed person is borne by this authorized person.
Personal income tax, which was calculated and withheld by the authorized person from such payments to individuals, is paid to the budget by the demobilized self-employed person within 180 calendar days from the first day of his demobilization without charging fines and financial sanctions.
At the same time, the demobilized self-employed person in the application provided for in this paragraph shall enter data on the amounts of the employee tax charged and withheld by the authorized person during the period of the self-employed person's military service.Tax reporting on the amounts of tax calculated and withheld during the military service of a self-employed person by an authorized person from among employees and other natural persons shall be submitted by a demobilized self-employed person in the manner and within the time limits established by this Code, without charging fines and financial sanctions provided for by this Code.
