The National Fiscal Service in Holosiiv district informs that one of the reasons to annul tax registration under the decision of the controlling authority is non-payment of the single tax due within two succeeding quarters.
A single taxpayer – a legal person that has a tax debt (single tax and/or other taxes and fees) in the current quarter can pay the debt within two succeeding quarters. In case of non-payment, a taxpayer’s registration is cancelled on the last day of the second succeeding quarter.
Given the said above, one of the requirement to apply for the simplified tax system is absence of unpaid taxes in the last succeeding quarters.
Significantly, pursuant to the norms of the Tax Code of Ukraine, the tax debt is the amount of the financial commitment (with penalties, if applicable) that is agreed but not paid by a taxpayer within the period set out in the Tax Code of Ukraine, and the fee charged on the financial commitment.
The single taxpayers – legal persons should pay the single tax within 10 calendar days after submission of the tax return for the accounting quarter.
