To which controlling body does the single tax payer (of Group I – III) submit tax declaration of the single tax payer – individual-entrepreneur and pay single tax in case of a change of tax address, which is connected with a change of an administrative district?
Paragraph 291.2 Article 291 of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU) stipulates that the simplified taxation system, accounting and reporting is a special mechanism for payment of taxes and levies, which establishes replacement for payment of individual taxes and levies specified in Paragraph 297.1 Article 297 of the TCU for the single tax payment in manner and under conditions specified in Chapter 1 Section XIV of the TCU with simultaneous maintenance of the simplified accounting and reporting.
Payment of the single tax by payers of Group I – III is carried out at the tax address (Paragraph 295.4 Article 295 of the TCU).
Tax declaration is submitted to the controlling body at the tax address (Paragraph 296.4 Article 296 of the TCU).
Tax address of the taxpayer – individual is recognized as a residence place, according to which such taxpayer is registered in the controlling body (Paragraph 45.1 Article 45 of the TCU).
In case of a change of the tax address of the single tax payer, the last tax (reporting) period for such address is considered to be a period in which an application for a change of tax address was submitted to the controlling body (Paragraph 294.7 Article 294 of the TCU).
In case of a change of the tax address of a business entity, place of business activity, types of business activity, the application is submitted by the single tax payers of Group I – III not later than the 20th of a month following the month in which such changes took place (Paragraph 298.5 Article 298 of the TCU).
In case of a change of the tax address of a business entity, place of business activity, the application is submitted by the single tax payers of Group III not later than the last day of a quarter in which such changes took place (Clause 1 of Paragraph 298.6 Article 298 of the TCU).
At the same time, Clause 2 of Part 5 Article 78 of the Budget Code of Ukraine № 2456-VI as of 08.07.2010 with changes and amendments stipulates that in case of a change of the business entity’s location and its registration as a taxpayer at the new location, payment of local taxes and levies determined by tax legislation, in particular, is carried out at the place of previous registration of the taxpayer before the end of the current budget period.
Paragraph 10.13 Section X of the Procedure for accounting of taxpayers and levies, approved by Order of the Ministry of Finance of Ukraine № 1588 as of 09.12.2011 with changes and amendments (hereinafter – Procedure), stipulates that the business entity, after being removed from Register in the controlling body at the previous location, continues to be registered and pay taxes, taking into account Paragraph 10.2 Section X of the Procedure № 1588.
Paragraph 10.2 Section X of the Procedure № 1588 stipulates that in case of a change of the location of business entities – taxpayers, payment of taxes and levies, determined by legislation after registration, is carried out at the place of previous registration until the end of the current budget period (calendar year).
If, as a result of a change of the location, in particular, in relation to individual-entrepreneur, territory of a territorial community changes, such taxpayer is registered with the corresponding sign and definition of the territory code of territorial community according to the Codifier of administrative-territorial units and territories of territorial communities, which corresponds to the :
previous taxpayer’s location – before the end of the budget period;
new taxpayer’s location – from the next budget period.
Tax declaration form of the single tax payer – individual-entrepreneur, approved by Order of the Ministry of Finance of Ukraine № 578 as of 19.06.2015 (as amended by Order of the Ministry of Finance of Ukraine № 752 as of 09.12.2020) (hereinafter – Declaration), provides for submission of reporting on the calculation of single contribution to obligatory state social insurance (hereinafter – single contribution) to the tax authority at the main registration place of the single contribution payer, within terms and procedure established by the TCU.
Therefore, in case of a change of the tax address associated with a change of an administrative district, individual-entrepreneur – single tax payer (of Group I – III):
submits Declaration at the new location;
pays single tax at the previous location before the end of the current budget year.