Since 05/05/2017, the amendments, introduced by the order of the Ministry of Finance 369 dd. 17/03/2017 came into force. In the form of tax return of the single tax payer – individual entrepreneur (hereinafter - Declaration), ligazakon.ua reports.
Although the calendar quarter is the reporting (basic) period for the third group single tax payers, and the calendar year is for the first and second groups’ payers, the updated form of declaration will be applied:
- starting from 01/10/2017, by the third group single tax payers for the preparation of reports for 9 months 2017;
- starting from 01/01/2018, by the first and second groups payers for the preparation of reports until 2017.
In case of independent correction of mistakes in tax reports, submitted for the previous reporting periods, the updated form of declaration will be applied since 01/10/2017.
