Unofficial transfer. According to the license (c) Informtekhnologiya Ltd.
of July 23, 2013 No. 19045/03-20
The pension fund of Ukraine considered the letter of 12.06.2013 No. 13/01-98-98 concerning payment of single fee on obligatory national social insurance by the physical person - the entrepreneur on general system of the taxation and within the competence reports.
The payment procedure of single fee on obligatory national social insurance is determined by the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law). According to Item 2 parts one of Article 7 and part eleven of article 8 of the Law physical persons - entrepreneurs on general system of the taxation assess single contribution in the amount of 34,7 of the % of income amounts (profit) received from their activities which are subject to the taxation income tax. At the same time the amount of single fee cannot be less than the size of the minimum insurance premium in month in which income (profit) is gained.
According to item 4.5.1 of the Instruction about procedure for charge and the payment of single fee on obligatory national social insurance approved by the resolution of board of the Pension fund of Ukraine of 27.09.2010 No. 21-5 and registered in the Ministry of Justice of Ukraine in 27.10.2010 for No. 994/18289, calculation of the amounts of single fee the specified category of payers it is performed based on these annual tax declarations and data on results of checks of activities of such persons received from tax authorities which led to increase or reduction of the size of the income, liable to tax on the income of physical persons.
Other is not provided by the legislation.
Director of the department of receipt of the income
V. Litvinenko
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.