Taxpayers, attention! Regarding the exchange of electronic documents with controlling bodies
State Tax Service with the Pension Fund of Ukraine accept and process reports on the amounts of accrued single contribution starting from the 1st of April 2021.
State Tax Service of Ukraine forms and maintains Register of insurers according to Paragraph 3 Part 1 Article 19 of the Law of Ukraine as of 08.07.2010 № 2464-VI “On the collection and accounting of single contribution to obligatory state social insurance” (hereinafter – the Law № 2464).
Register of insured individuals forms and maintains the Pension Fund of Ukraine according to Paragraph 1 Part 1 Article 12 copy 1 of the Law № 2464.
After the checkout of document in the Pension Fund of Ukraine submitted by taxpayer, a notification (second receipt) indicating results of such verification is sent to the taxpayer.
More than 634 thousand reporting documents with amounts of accrued single contribution have been received and processed as of the 11th of May 2021.
Additionally please note that Paragraph 52-1 Subsection 10 Section XX “Transitional Provisions” of the Tax Code of Ukraine stipulates that for violations of tax legislation committed during the period from the 1st of March 2020 to the last calendar day of the month (inclusively) when ends the quarantine established by the Cabinet throughout Ukraine in order to prevent spread of the coronavirus disease in Ukraine (COVID-19), particularly penalties provided for in Paragraph 120.1 Article 120 of the Code for late submission of tax declarations (excepting the VAT, excise tax and rent) are not applied.
Also, Paragraph 9 copy 11 Section VIII “Final and Transitional Provisions” of the Law № 2464 it is established that the temporary penalties specified in Part 11 Article 25 of this Law are not applied for late submission of reports to controlling bodies.
Communicate with the State Tax Service remotely using the “InfoTAX” service
