The Law of Ukraine as of 13.05.2020 № 592-ІХ “On amendments to the Law of Ukraine “On collection and accounting of the single social contribution to compulsory state social insurance” on the elimination of discrimination among the taxpayers” (hereinafter – the Law № 592) Section VIII “Final and Transitional Provisions” of the Law № 2464 was supplemented by Paragraph 915.
According to specified amendments, the subject to writing-off at the taxpayer’s request and in order prescribed by the Law № 2464, the unpaid as of the date of entry into force of the Law № 592, taking into account peculiarities specified in this Paragraph, the amount of arrears accrued to the single contribution taxpayers specified in Paragraph 4 (except for individuals – entrepreneurs who chose the simplified taxation system) and Paragraph 5 Part 1 Article 4 of this Law for the period from January 1, 2017 to the date of entry into force of the Law № 592, as well as fines and penalties accrued on these amounts of arrears, if such taxpayers do not receive income (profit) from their activities, applicable with the personal income tax.
The write-off is carried under condition of submission within 90 calendar days from the date of entry into force of Law № 592:
a) by the taxpayers specified in Paragraph 4 Part 1 Article 4 of this Law (excepting for individuals – entrepreneurs who chose the simplified taxation system) to the state registrar at the location of registration case of individual – entrepreneur’s application for the state registration of termination of entrepreneurial activity and to the tax body in accordance with the requirements of Part 2 Article 6 of the Law № 2464 for the period from January 1, 2017 to the date of entry into force of the Law № 592. The specified reporting is submitted by the taxpayer only if it was not submitted earlier;
b) by the taxpayers specified in Paragraph 5 Part 1 Article 4 of the Law № 246 – to the tax body at the main place of registration of application for deregistration as a single social contribution taxpayer and reporting in accordance with the requirements of Part 2 Article 6 of the Law № 2464 for the period from January 1, 2017 before the date of entry into force of the Law № 592. The specified reporting is submitted by the taxpayer only if it was not submitted earlier;
After receiving, in the manner prescribed by the Law, the relevant information from the state registrar or application for deregistration as a single social contribution taxpayer and under condition of submission by the single social contribution taxpayer of specified reporting (if the relevant reporting was not submitted earlier) the tax body within 15 working days conducts an internal audit, based on the results of which will be a decision to write off the amount of arrears, penalties and fines or a reasoned decision to refuse to write off the amount of arrears, penalties and fines.
The tax body may decide not to write off the amount of arrears, penalties and fines, if the results audit will establish that:
1) the taxpayer received income (profit) during the period from January 1, 2017 to the date of entry into force of the Law № 592;
2) the amounts of arrears, as well as fines and penalties accrued on the amounts of arrears, were fully paid by the taxpayer or collected in the manner prescribed by this Law.
If the amounts of arrears, as well as fines and penalties accrued on the amounts of arrears, were partially paid by the taxpayer and / or collected in the manner prescribed by this Law, the tax body shall decide to write off the amount of arrears, fines and penalties that remained unpaid.
Penalties to the single social contribution taxpayer, prescribed in Paragraph 7 Part 11 Article 25 of the Law № 2464, are not applicable under these conditions.
Requirement to pay the amount of arrears, fines and penalties is considered revoked- on the day when the tax body decides to write off the amount of arrears, penalties and fines.
Amounts of arrears, fines and penalties accrued and paid or collected for the specified period in accordance with the Law № 2464 are not refundable.
