Single tax payers of Group III submit the single tax payer’s declaration to the controlling body within terms established for the quarterly tax (reporting) period.
Single tax payers of Group III (individuals) in the single tax payer’s declaration for the IV quarter of tax (reporting) year also submit information on the amounts of accrued, calculated and paid single contribution in the manner prescribed by the law for this category of taxpayers (Paragraph 296.3 Article 296 of the Tax Code of Ukraine).
At the same time, the form of single contribution payer’s declaration, approved by Order of the Ministry of Finance of Ukraine as of 09.12.2020 № 752 “On amendments to Order of the Ministry of Finance of Ukraine as of 19.06.2015 № 578” established that information on the amounts of accrued, calculated and paid single contribution in the manner prescribed by the law for this category of taxpayers may also be submitted as a part of the single tax payer’s declaration:
1) if the state registration of termination of the entrepreneurial activity has been carried out by individuals – entrepreneurs who are the single tax payers. As follows, such payers put a mark in Section 6 – date of the state registration;
2) declaration “Reporting” or “Reporting new” with an additional mark “Reference” is submitted in a need to assign pension. Payers put a mark in Section 5, type of the form “Appointment of pension”. Type of declaration “Clarifying” is not submitted filing Annex 1 for the appointment of a pension;
3) transition to the payment of other taxes and fees. Such payers put a mark in Section 8 – period of stay on the simplified taxation system;
4) payer must indicate type of declaration “Reporting” or “Reporting new” with an additional mark “Reference” in a need to assign material support, insurance payments for compulsory state social insurance. Such payers put a mark in Section 5, type of the form “Purpose of material support, insurance payments”. Type of declaration “Clarifying” is not used submitting Annex 1 for the purpose of material support, insurance payments.
