Attorneys, notaries, individual enterpreuners and farmers are exempted from the Single contribution tax for 2 months

Today, on March 17, the Verkhovna Rada adopted the Law on Amendments to the Tax Code of Ukraine and other laws on the support of taxpayers during the quarantine period (draft No 3220) of 16.03.2020.

The adopted document, among other things, amended the Law "On Collection and Accounting of the Single Contribution to Compulsory State Social Insurance".

Accordingly, the following are exempted from the charge and payment of the sole contribution for the periods from 1 to 31 March and from 1 April to 30 April:

- individuals - entrepreneurs, including those who have opted for a simplified tax system;
- persons engaged in independent professional activity, namely scientific, literary, artistic, educational or teaching, as well as medical, legal practice, including advocacy, notarial activity, or persons engaged in religious (missionary) activities and other similar activities receive income from this activity;

- members of the farm, if they do not belong to persons who are subject to insurance on other grounds.

However, such persons may decide to pay a single contribution for preferential periods in the amounts and in the manner specified by this Law. In such a case, the information on the amounts paid shall be recorded in the statement of the single contribution for the reporting period designated for such persons.

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