Consequences in the case of non-payment, incomplete or late payment of the single contribution

If the fiscal authority finds out that the amount of the single contribution has not been accrued or not paid by the payer, he will calculate the amounts of CITs indicated in the claim for payment of debt (arrears), and will apply to such a payer penalties in the order and amounts determined in section. VII of the Instructions number 449.

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Consequences in the event of non-payment, incomplete or late payment of the single contribution:

- According to pp. 2 p. 2 sec. VІI Instruction No. 449 for a non-payment (non-transfer) or untimely payment (untimely transfer) of a single payment,  payers who committed the violation in the period up to January 1, 2015, pay a fine of 10% of timely unpaid sums, and from 1 January 2015 year and beyond, - pay a fine in the amount of 20% of timely unpaid sums.

- Also, for non-payment, incomplete payment or untimely payment of the amount of the single contribution, along with the issuance of payment amounts, for which a single contribution (advance payments) is charged, a fine of 10% of such unpaid or untimely paid amounts shall be imposed.

 - The amount of debt of the payer of the single contribution is calculated on the basis of a penalty of 0.1% of the amount of the underpayment for each day of delay in payment. The payment of a penalty begins on the first calendar day, which comes after the expiration date of the due payment date, until the day of its actual payment (transfer) inclusive.

- When applying fines, one decision is taken on the entire amount of paid (repaid) arrears, irrespective of the number of cases of payment for the specified period.

- There is no time limit for accrual and payment of the single contribution.

Decision on the calculation of fines and the application of fines, in particular, paragraphs. 2 and 5 sections VІІ Instruction number 449, is accepted in the established form in duplicate. One is kept in the fiscal institution and the second one is sent within 3 business days from the day the decision is made to the payer in accordance with the procedure established for the submission of claims or is presented for signature to the chief or chief accountant of the payer, the bank or individual person.

A decision on the imposition of fines  shall be deemed to have been sent (handed) to a legal entity or a separate unit if it has been transferred to the official of such a payer by a single payment signature or sent by a letter with a statement of award. A decision on the imposition of fines shall be deemed to have been served (handed over) to an individual if it is personally handed over to such individual or his legal representative, or sent by letter to his address at the place of residence or the last known place of residence with the notice of service.