How to pay a single tax on the IBAN accounts by individuals-entrepreneurs working in Group III of the simplified taxation system
Two accounts - with budget revenue classification codes 18050401 and 18050400 were opened for payment of a single tax in the Treasury bodies. The question is, to what account do individuals-entrepreneurs need to transfer money?
In this regard, the State Tax Service reports the following: a single tax is paid by individuals of Group III to code 18050401 in the case of registration of the taxpayer in cities with district division. For example, Dnipro, Zaporizhzhia, Kharkiv and others.
Individuals-entrepreneurs registered in other territories must pay a single tax to code 18050400.
