Mykola Tomenko: Revenue Service confirms that a Single Tax System is effective for Whole 2011
Mykola Tomenko, Deputy Chairman of The Verkhovna Rada of Ukraine, informed that the Revenue Service of Ukraine confirmed that a single tax system is effective for whole 2011.
M.Tomenko received a response to his appeal to the Revenue Service concerning acquisition of the single tax payer certificates by the sole proprietors-single tax payers for the year 2011. The Deputy Chairman of The Verkhovna Rada of Ukraine received the appeals of the proprietors from different regions of Ukraine who claimed that the local revenue service units refused to issue single tax payer certificates for the whole calendar year, but for the first quarter only.
However, the response of the Revenue Service of Ukraine states that under sub-section 8 of chapter XX "Transitional Provisions" of the Tax Code of Ukraine adopted on December 2, 2010, the Decree of the President of Ukraine "On the Simplified System of Taxation, Accounting and Reporting for Small Business Entities" is effective since January 1, 2011 till the introduction of amendments to chapter XIV of the Code concerning taxation of small business entities. Under the Order of Issue of a Single Tax Payer Certificate ratified by the Revenue Service of Ukraine on 29.10.99 and registered in the Ministry of Justice of Ukraine, the revenue service issues a single tax payer certificate for the whole calendar year.