Thus, the newly created individual entrepreneur is a single tax payer from the first day of the month following the month in which the state registration took place, and the income received in this period is included in the tax return of the single tax payer - individual entrepreneur, approved by order The Ministry of Finance of Ukraine dated June 19, 2015 № 578 (hereinafter - the Declaration № 578).

It is noted that natural persons - entrepreneurs - payers of the single tax of the first and second groups submit a tax return of the payer of the single tax - natural person - entrepreneur, within the time limits set for the annual tax period in accordance with paragraphs. 49.18.3 ст. 49 TCU, within 60 calendar days following the last day of the reporting (tax) year.

Thus, in the period from the date of state registration to the transition to a simplified system of taxation, an individual entrepreneur is on the general system of taxation.

Income received by a newly created person in this period is taxed on a general basis in accordance with Art. 177 TCU.

In particular, subparagraph 177.5.2 of Art. 177 of the TCU stipulates that natural persons - entrepreneurs who are registered during the year in the manner prescribed by law or switch to a simplified system of taxation, accounting and reporting, or switched from a simplified system of taxation, accounting and reporting, file a tax return for the reporting year such activity has been initiated or the transition to a simplified system (s) of taxation, accounting and reporting has taken place.

The form of the declaration of property and income was approved by the order of the Ministry of Finance of Ukraine dated 02.10.2015 № 859 (as amended by the order of the Ministry of Finance of Ukraine dated 25.04.2019 № 177) (hereinafter - the tax return).

At the same time, as reported in the SFSU Bulletin. tax return for the reporting (tax) period, which is equal to the calendar year, is filed by taxpayers of personal income - entrepreneurs within 40 calendar days following the last calendar day of the reporting (tax) year (paragraph 49.18.5 of Article 49 of the TCU) .

According to the first paragraph of item 57.1 of Art. 57 of the TCU, the taxpayer is obliged to pay the amount of tax liability specified in his tax return within 10 calendar days following the last day of the relevant deadline provided by the TCU for filing a tax return, except as provided by the TCU.

Given the above, the newly created individual entrepreneur for the period from the date of state registration to the date of transition to the simplified taxation system and the single tax rate set for the first or second groups, is on the general taxation system and files an annual tax return within 40 calendar days on the last calendar day of the reporting (tax) year and independently pays the amount of tax liability specified in the tax return within 10 calendar days following the last day of the relevant deadline set for filing the tax return.

At the same time, the first paragraph of item 49.2 of Art. 49 of the TCU stipulates that the taxpayer is obliged for each established TCU reporting period in which the objects of taxation arise, or in the case of indicators to be declared, in accordance with the requirements of the TCU to file tax returns for each individual tax, which he is a taxpayer is. This paragraph applies to all taxpayers, including taxpayers who are on the simplified system of taxation of accounting and reporting.