The bill (Reg. No6354) suggests the
implementation of the temporary tax holiday for the individual
person-entrepreneurs conducting an economic activity without the involvement of
the employees.
In the course of the discussion, N. Korolevska, one of the authors of the bill stated that "for the period of the worsening of the enterprises activity under the conditions of the world economic crisis, their leaders are forced to reduce the quantity of personnel." Hence, she emphasised that "the state is obliged to provide the employment of the dismissed specialists through the formation of the necessary conditions for the organizations of own economic activity on an individual basis."
The bill suggests to release until the period till 31 December 2015 release the individual person-entrepreneurs conducting an economic activity without the involvement of the employees form the value-added tax, income tax, individual person income tax, trade tax, charge for placing of objects of trade and service sphere.
The bill principles are spread onto the tax payers conducting goods production (except excisable ones), agricultural producers, providing consumer and other services for the citizens.