From 2020, entrepreneurs can avoid submitting a separate report on the amount of tax privileges. The corresponding decision was approved by the Government Decree of October 31, 2018 № 891.
If the fiscal authority finds out that the amount of the single contribution has not been accrued or not paid by the payer, he will calculate the amounts of CITs indicated in the claim for payment of debt (arrears), and will apply to such a payer penalties in the order and amounts determined in section. VII of the Instructions number 449.
We remind that on August 1, 2018, the order of the Ministry of Finance of Ukraine dated May 15, 2018, No. 511 "On Amendments to the Procedure for the Formation and Submission by the Insurers of the Report on the Amounts of the Accrued Single Contribution to Obligatory State Social Insurance Insurance" came into force.
President of Ukraine Petro Poroshenko finally signed the Law "On Amendments to the Tax Code of Ukraine regarding Certain Issues of Taxation of Value Added Tax on Export of Oil Crops beyond Ukraine's Customs Territory".