Experts of Holosiivskyi STI warn the Single Contribution taxpayers on administrative responsibility
Under Article 26 of the Law of Ukraine «On the collection and accounting of a single contribution for obligatory social insurance» the officials of Single Contribution payers hold administrative responsibility for:
violation of calculation, calculation and timing of payment of a single contribution;
failure or untimely submission, if submission is not in the prescribed form of reporting on a single contribution;
submission of false information used in the State Register and other information specified by the Law of Ukraine «On the collection and accounting of a single contribution for obligatory social insurance».
In these cases, the current legislation provides for a fine of twenty to thirty months wages (340 - 510 UAH). And another (within a year) such actions by a person who has been previously fined, draws with a fine of thirty to forty months wages (510 - 680 UAH).
