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From July 1, taxpayers will be notified in a new way about non-payment of Single Contribution

From July 1, taxpayers will be notified in a new way about non-payment of Single Contribution

June 27, 2020
Taxes and fees

From July 1, 2020 in Art. 25 of the Law “On Collection and Accounting of the Single Contribution for Compulsory State Social Insurance” there will be another change concerning the procedure for sending to Single Contribution payers of claims for payment of arrears on this contribution.

This was reported in the State Fiscal Service in Kyiv.

Thus, the requirements for the payment of arrears of Single Contribution will be sent according to the rules of correspondence with taxpayers established by Art. 42 of the Tax Code.

This means, in particular, that payers who submit reports electronically and have been identified online in the e-office will also receive in this office the requirements for the payment of Single Contribution.

For reference: these changes were made by the Law of Ukraine dated 26.02.2020 № 465-IX "On Amendments to Certain Laws of Ukraine on Improving Tax Administration, Elimination of Technical and Logical Inconsistencies in Tax Legislation".

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