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Publication date: 22.05.2024
lawyer, 23 years of experience in enforcement.
The procedure for choosing a simplified system of taxation by single tax payers of groups 1 - 3 is carried out in accordance with the provisions of Art. 298 of the Tax Code of Ukraine.
Pursuant to Clause 298.1.1 of the Tax Code of Ukraine, a business entity submits an application to the supervisory authority for the election of a simplified taxation system.
The application is submitted by sending a postal message with a description of the attachment, personally by the taxpayer, by means of electronic communication, to the state registrar as an attachment to the application for state registration.
Clause 298.3 of the Tax Code of Ukraine establishes the requirements for the content of the application and the specifics of its submission to the control bodies.
The form of the application was approved by the order of the Ministry of Finance of Ukraine "On approval of application forms for the application of a simplified taxation system, calculation of income for the previous calendar year, request for obtaining an extract from the register of payers of a single tax and extract from the register of payers of a single tax" dated 16.07.2019 No. 308.
As a general rule, a business entity must submit an application to the supervisory authority no later than 15 calendar days before the beginning of the next quarter.
The controlling body verifies the documents submitted by the applicant in accordance with the requirements of clause 298.3 and regarding the absence of grounds for refusal established by clause 299.6 of the Tax Code of Ukraine.
According to the provisions of paragraph 299.3, 299.4 of the Tax Code of Ukraine, in the absence of grounds for refusal to register a business entity as a single tax payer, the supervisory body is obliged to register such a person as a single tax payer within 2 working days from the date of receipt of the application for transition to the simplified taxation system.
Clause 299.5 of the Tax Code of Ukraine establishes that in the case of refusal to register a single tax payer, the supervisory body is obliged to provide a written reasoned refusal within 2 working days from the date of submission of the relevant application by the business entity, which can be appealed by the business entity in the established manner .
The grounds for refusal to carry out registration are defined in clause 299.6 of the Tax Code of Ukraine.
According to Clause 299.9 of the Tax Code of Ukraine, a registered single tax payer may, upon request, obtain an extract from the register of single tax payers free of charge. The term of providing an extract should not exceed 1 working day from the date of receipt of the request. The extract is valid until changes are made to the register.
Exclusion of a taxpayer from the Register of Single Tax Payers can be appealed administratively and judicially.
The legal service "Consultant" will provide professional advice of a tax lawyer consultation, the service can also provide advice of a tax lawyer is online consultation with a tax lawyer.
A tax lawyer will provide the services of a tax lawyer, and tax lawyers will form an effective legal position and prepare relevant documents for inclusion in the register of taxpayers of a single tax, etc.
