The single tax payer has decided to change the place of business. What are the further actions in order not to face sanctions from the controllers?
Algorithm of actions
The Tax Code of Ukraine (hereinafter – the Tax Code) does not provide for liability for failure of a sole proprietor – payer of the single tax (hereinafter – SP-single tax payer) to submit statement for the application of a simplified system of taxation in case of change of place of business.
If the controlling body detects violations during the inspections, the unit of the first – third groups of requirements established by the Tax Code must cancel the registration of such a single tax payer.
If the change of place of business leads to an increase in the single tax rate, in particular in the case of a unit of the first and second groups of business activity in more than one village, town, city council or council of united territorial communities established by law and long-term plan for the formation of communities, the payer who has not submitted an application for a change of place of business, the liability provided for in paragraph 122.1 of Art. 122 of the Tax Code is applied.
In accordance with paragraph 3 item 298.3.1 of Art. 298 of the Tax Code the statement for the application of the simplified taxation system (hereinafter – the statement) includes information, in particular about the change of place of business. In case of change of the tax address of the business entity, place of business activity, types of business activity the statement is submitted by payers of the single tax of the first and second groups no later than the 20th day of the month following the month in which such changes took place (item 298.5 of Art. 298 of the Tax Code).
It should also be borne in mind that in the case of single tax payers of the first and second groups of business activity in more than one village, town, city council or council of united territorial communities, established in accordance with the law and long-term plan for community formation, the size of the single tax rate established by Art. 293 of the Tax Code for the relevant group of such single tax payers (item 293.7 of Art. 293 of the Tax Code).
In the event of a change in the tax address of the business entity, place of business, the application is submitted by single tax payers of the third group no later than the last day of the quarter in which such changes occurred (paragraph 1, item 298.6 of Art. 298 of the Tax Code).
In the event of a change in the information specified in the register of single tax payers, it must be entered in the register of single tax payers on the day the taxpayer submits the relevant application (item 299.8 of Art. 299 of the Tax Code).
The statement form is approved by Order of the Ministry of Finance of Ukraine No. 308 of July 16, 2019.
Single tax payers are responsible in accordance with the Tax Code for the correctness of calculation, timeliness and completeness of payment of the single tax, as well as for the timeliness of tax returns (item 300.1 of Art. 300 of the Tax Code).
