LETTER OF THE STATE TAX SERVICE OF UKRAINE

of September 26, 2012 No. 2543/0/61-12/10-1115/3557

The State Tax Service of Ukraine by results of consideration of request concerning non-use of penalties against payers of the single tax according to the Section XX of the Tax code of Ukraine (further - the Code) reports the following.

1. The taxpayer shall pay taxes and fees in terms and in the sizes established by this Code and the laws concerning customs affairs (subitem 16.1.4 Item 16.1 of article 16 of the Code).

For correctness of calculation, timeliness and completeness of payment of the amounts of the single tax, and also payers of the single tax bear responsibility for timeliness of submission of tax declarations in connection therewith the Code (Article 300).

Article 300 provisions to the Code differentiate types of violations for which responsibility is applied to the payer of the single tax, in particular:

violations in case of calculation of tax;

inopportuneness of payment of the amounts of the single tax;

the amount of the single tax which is subject to payment is not paid completely;

deadlines of submission of tax declarations are skirted.

At the same time, instructions of paragraph two of Item 7 of subsection 10 of the Section XX of the Code provide that penalties against payers of the single tax for violation in 2012 of procedure for calculation, correctness of filling of tax declarations of the payer of the single tax and completeness of payment of the amounts of the single tax by payers are not applied.

That is regulations of the Code provide discharge of payers of the single tax for such violations made in 2012:

procedure for calculation of the single tax;

correctness of filling of tax declarations of the payer of the single tax;

completeness of payment of the amounts of the single tax.

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