Ministry of Revenues reminds
Main Department of Ministry of Revenues in Kyiv reminds taxpayers who wish to switch to simplified taxation that 13 September 2013 is the deadline for submitting the application to switch to the simplified taxation system from IV quarter 2013 and calculation of income for the previous calendar year.
According pp.298.1.4 p.298.1 Art.298 of the Tax Code of Ukraine, an entity that is a payer of other taxes and duties under provisions of this Code, can decide on transition to the simplified taxation system by application to the authority of revenue and duties no later than 15 calendar days before the beginning of the next calendar quarter. Such an entity may make the transition to the simplified taxation system once per calendar year.
