A legal entity may choose the simplified system of taxation, accounting and reporting, according to the Ministry of Revenue and Duties (Mindohodiv)
At transition to single tax payment this entity submits application to the respective local agency of the Mindohodiv of Ukraine. This application contains the information on all branches of the legal entity. The list of branches, in turn, is given in the certificate of single tax payer.
However, if the entity cannot be a single tax payer, then, accordingly, its offices, branches, departments and other separate units cannot act as single tax payers.
In conclusion Ministry experts reminded that a branch is a separate subdivision of a legal entity outside its location which performs all or part of its functions. Branches are not legal entities, they are endowed with the property of the entity that established them, and operate under the provisions this entity approved.
