To switch to the simplified taxation system from the fourth quarter, y...
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The Main Office of the State Fiscal Service in Odesa Oblast
To switch to the simplified taxation system from the fourth quarter, you must apply before September 15
07.09.2017
To switch to the simplified taxation system from the fourth quarter, you must apply before September 15
The procedure for the election or transition to a simplified system of taxation of single tax payers of the first-third groups is carried out in accordance with paragraphs. 298.1.1 - 298.1.4 Article 298 of the Tax Code of Ukraine (hereinafter referred to as the Code of Practice).
An entity that is a payer of other taxes and fees in accordance with the rules of the tax administration may decide to switch to the simplified taxation system by submitting an application to the controlling authority not later than 15 calendar days before the beginning of the next calendar quarter.
The list of information specified by the entity in the application for the transition to a simplified taxation system is set out in 2998.3 PKU.
The submitted statement is accompanied by the calculation of income for the previous calendar year.
Thus, the last day of the application for the transition to a simplified taxation system from October 1, 2017 and the calculation of income for the previous calendar year is September 15.
We draw attention to the fact that the transition to a simplified tax system of the entity can be once in a calendar year.
That is, an entrepreneur who, at the beginning of the year, was a single tax payer and went to pay other taxes and duties (general taxation system) from April 1 or July 1, can not return this year to a simplified taxation system, because such a person already has taken advantage of its right to apply the simplified taxation system this year.
At the same time, such a person may switch to a simplified taxation system from January 1 of the next year, subject to the requirements of Article 291 PCU.
DFS General Directorate in Odesa Oblast
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