Law № 2833-2835
Tax Administration in Holosiivsky district Central Administration of the Ministry of revenues in Kyiv reminds economic entities that within the administrative reform issues of administration of a single social contribution (further - Single Contribution) are transferred to the jurisdiction of the Ministry of revenue and duties.
4 July President of Ukraine signed Law № 2833 - 2835 that assigns the function of Single Contribution Administration to the Ministry of revenue and duties.
However, in order to create favorable conditions for single contribution payers and to avoid social tensions in terms of pension payments for August, administration procedures regarding the acceptance and processing of report on accrued Single Contribution for obligatory state social insurance and registration of insurance funds in the special account cards of payers before 31 August 2013 will be performed by the Pension Fund of Ukraine. The decision is laid out in final provisions of Law of Ukraine from 04.07.2013 № 406. Also we remind you that in accordance with pension legislation, in August of this year, reports on accrued Single Contribution to compulsory social insurance should still be sent to the Pension Fund no later than August 20.
The main drawback of administering Single Contribution by the Pension Fund is a separate supervisory authority. And for businesses more controllers entail more problems, while for the State - the more controllers, the higher the level of corruption.
Thus transferring administration of a single social contribution to the Ministry of revenues will simplify the process of filing reports and significantly reduce the number of inspections of business, because the companies will be visited by a single controller that checks the payment of taxes and Single Contribution.