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Publication date: 21.05.2024
State Tax Service of Ukraine: Exemption of FOPs from duties during the period of mobilization
Ukrainian natural persons - entrepreneurs (PPOs) who are called up for military service during mobilization have received an important simplification in taxation. The State Tax Service (SST) of Ukraine provides clarification on the duties of FOPs in such periods.
Military conflicts and mobilizations pose numerous tasks and challenges to state bodies and citizens. However, in such difficult times, it is important not to forget the economic and legal aspects. One of them is the taxation of individuals - entrepreneurs who are on mobilization.
Exemption from payment obligations
The DPS of Ukraine provided an explanation regarding the duties of natural persons - entrepreneurs during periods of mobilization. According to the provisions of the Tax Code of Ukraine, self-employed persons who have employees and are called up for military service or are involved in mobilization are exempted from the duties of accrual, payment and submission of tax reports.
This applies both to the taxation of the income of individuals and to the payment of a single tax, which is typical for sole proprietorships. Such entrepreneurs are exempted from the obligation to calculate and pay this tax during the entire period of their military service.
Application submission procedure
In order to receive this preferential status, self-employed persons must submit an appropriate application to the revenue and tax authority that carries out their tax registration. In the application, it is necessary to indicate data on conscription for military service or involvement in mobilization, as well as to submit a copy of a military ticket or other document issued by a state body confirming this fact.Legal support for important initiatives
The specified legislative act became an important step in supporting self-employed citizens who gave up their professional duties for the benefit of the country's defense. This not only demonstrates the state's concern for its citizens, but also stimulates active citizenship.
Conclusion
Clarifications provided by the State Tax Service of Ukraine are important not only for FOPs, but also for the entire economic system of the country. They testify to the flexibility and readiness of the state to respond to unforeseen situations and provide legal support for citizens who protect its interests.
Late registration of tax invoices: Is it possible to cancel fines of tax authorities?
The important issue of restoring the tax obligations of self-employed persons who were mobilized during military service became the subject of attention not only of entrepreneurs, but also of tax authorities. The procedure for such recovery and the possibility of cancellation of fines in such cases is carefully considered according to the established rules.
Legal framework
According to the Tax Code of Ukraine, natural persons - entrepreneurs who were in military service during mobilization are exempted from the obligation to pay a single tax and submit tax returns. However, in order to be exempted from these duties, the FOP must submit an appropriate application and documents to the supervisory body.
Procedure for restoration of duties
Documentary confirmation of the ability to fulfill tax obligations, submitted by the FOP, is provided for by Order No. 225, approved by the Ministry of Finance of Ukraine.This procedure provides for the possibility of submitting an application and relevant documents within a specified period after the end of military service or treatment.You may be interested in the following articles: Analysis, consultation, evaluation. legal analysis of the situation, lawyer's consultation, lawyer's consultation, analysis of documents, legal analysis of the situation, written consultation, verification of documents by a lawyer, lawyers' documents, lawyer's help online, lawyer online, legal opinion, legal opinion of a lawyer, lawyer online.
Fines and their cancellation
A situation often arises when the FOP does not have time to restore tax obligations in a timely manner due to circumstances related to mobilization. In such a case, subject to compliance with the established terms and submission of relevant documentation, the fines assessed by the tax authorities may be cancelled.
Practical aspects
However, it is worth considering that in order to cancel the fines, it is necessary to follow the established rules and procedures. At the same time, it is important to act promptly and contact the relevant regulatory bodies in a timely manner.
Conclusion
The issue of untimely registration of tax invoices for FOPs who were in military service is important and requires a careful solution from both sides. Knowledge of established rules and correct reaction to events are key factors for successful recovery of tax obligations and avoidance of unnecessary financial losses.
