Ministry of Revenue and Duties reminds
The payers of the uniform tax assigned to II-IV groups should do it during 10 calendar days after the deadline for submitting tax returns for the reported period, as has been stated by Information & Communication Department of MRD.
Given the existing regulations, tax returns for the reported quarter should be filed within 40 calendar days following the last day of the quarter under review, i.e. by February 9, 2014. However, if the deadline for submitting tax reporting falls on a weekend or holiday, then the final payment date is regarded to be a business day immediately following the weekend or holiday (par. 49 of Tax Code of Ukraine). In other words, the deadline for tax reporting by III-IV groups was February 10, 2014.
Despite the said above, the final date for payment of the uniform tax for the fourth quarter of 2013 by the tax payers assigned to III-IV groups according to the simplified tax system is regarded to be February 19, 2014.
Payment of the uniform tax is made at the tax office location a tax payer is assigned to.
The procedure for collecting uniform tax, dates and deadlines are stipulated in par. 295, chapter XIV of Tax Code of Ukraine.
