During January-March this year the taxpayers, who chose the simplified tax scheme, paid to the budget more than UAH 2.2 billion in single tax. As compared to a similar period in the previous year, tax payments increased by 20%, according to the press-office of the National Fiscal Service.
Individuals – entrepreneurs, deducted to the budget over UAH 1.6 billion in taxes, or by UAH 316.3 million more than in January-March 2014.
Legal entities that chose the simplified tax scheme paid UAH 562.1 million. As compared to a similar period a year ago, tax receipts by this category of taxpayers increased by USD 55.3 mln.
Please note that par. 296.10 of the Tax Code of Ukraine stipulates obligatory usage of cash registers by individual entrepreneurs that chose the simplified tax system: July 1, 2015 - the 3rd category of taxpayers, from January 1, 2016 - taxpayers of the 2nd category. The above rule does not apply to the taxpayers, who trade in the markets and through on-line retail network.
At the same time, in relation to the taxpayers of the 3rd and 2nd categories that began to use cash registers starting January 1, 2015, until June 30, 2015, to record all business transactions, which are duly registered with tax agencies and sealed accordingly, the legislation envisages the release from undergoing fiscal checks, pursuant to the relevant norms valid until January 1, 2017.
