According to par. 4, subchapter 8, chapter XIX, “Final Provisions” of the Tax Code of Ukraine (hereinafter – the TCU), legal persons – single taxpayers of the 4th and 6th groups, registered with fiscal authorities till January 1, 2015, are regarded to be single taxpayers of the 3rd group starting January 1, 2015, pursuant to the norms specified in chapter XIV of the TCU, the press-office of the HO of the National Fiscal Service of Ukraine in Ternopyl oblast reports.
Pursuant to par. 293.3, article 293 of the Tax Code of Ukraine, the interest rate of single tax levied on the 3rd group taxpayers is as follows:
- 2 percent rate of income tax – in case of VAT levied according to the Tax Code of Ukraine;
- 4 percent rate of income – in case of including the VAT to the single tax.
