For which reporting period Annex 2 as a part of the single tax payer’s declaration of Group III for a period of the martial law, state of emergency in Ukraine is submitted by individuals-entrepreneurs, who use taxation peculiarities established by Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU?
Paragraph 4 Part 2 Article 6 of the Law of Ukraine № 2464-VI as of 08.07.2010 "On collection and accounting of single contribution to obligatory state social insurance" with changes and amendments (hereinafter – Law № 2464) establishes that starting from 01.01.2021 payers of single contribution to obligatory state social insurance (hereinafter – single contribution) are obliged to submit reporting, including employee’s main working place, accrual of single contribution in the amount, determined according to the Law № 2464, as a part of the personal income tax (single tax) reporting to the supervisory authority at the main registration place of single contribution payer within the time and manner established by the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU).
First clause of Sub-paragraph 9.7 Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU stipulates that the single tax payers of Group III, who use special taxation procedure, submit the single tax payer’s declaration to the supervisory authority within the time limits established for the monthly tax (reporting) period, except for cases provided for in Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU. Tax declarations for the basic reporting (tax) period equal to a calendar month (including in case of payment of monthly advance payments) are submitted within 20 calendar days following the last calendar day of the reporting (tax) month (Paragraph 49.18 Article 49 of the TCU).
Individuals-entrepreneurs – single tax payers of Group III, who use special taxation procedure, in case of determining single contribution, submit reporting for the reporting period of December as a Declaration for the IV quarter of the tax (reporting) year with calculation of the single tax payer’s obligations cumulatively and determine information on the amount of single contribution, accrued, calculated and paid in manner prescribed by the Law № 2464 for this category (Second clause of Sub-paragraph 9.7 Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU).
Fifth clause of Part 8 Article 9 of the Law № 2464 stipulates that period for which payers of single contribution, in particular, individuals-entrepreneurs submit reporting to the supervisory authority (reporting period) is a calendar year.
Order of the Ministry of Finance of Ukraine № 124 as of 26.04.2022, which entered into force on 06.05.2022, approved the tax declaration form for single tax payers of Group III for a period of the martial law in Ukraine (hereinafter – Declaration), which includes Annex 2 "Information on the amount of accrued income of insured persons and amount of accrued single contribution" (hereinafter – Annex 2).
Annex 2, according to Note 4 of the Declaration, is submitted and filled in by individuals-entrepreneurs – single tax payers of Group III with 2% income rate, taking into account peculiarities determined by Sub-paragraph 9.7 Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU (hereinafter – special taxation procedure).
Note 3 of the Declaration established that Arabic numeral "12" is indicated in line 4 "Tax (reporting period)", if Annex 2 is submitted at the end of a year. If Annex 2 is submitted after the reporting (tax) period (before the end of the reporting (tax) year) in connection with the state registration of termination of entrepreneurial activities or appointment of pensions, benefits, insurance benefits, the payer indicates Arabic numerals from "1" to "11": the number of calendar month in which Declaration is submitted – in case of termination of activity or appointment of pension; number of calendar month in which the insured event occurred – in case of assignment of material support, insurance payments according to the obligatory state social insurance.
Given above specified, individuals-entrepreneurs – single tax payers of Group III, who use special taxation procedure in case of determination of the single contribution, submit Annex 2 in terms established by TCU for the monthly tax period following results of the reporting (tax) year as a part of the Declaration for December, 2022.
At the same time, such payers submit Annex 2 as a part of the Declaration during a year (after reporting (tax) period) – in case of the state registration of termination of entrepreneurial activities or appointment of pension, material security, insurance benefits.