Taxpayers of the single tax of groups I and II, who do not use the work of employees, are exempt from paying the single tax for one calendar month per year during vacation, as well as for the period of illness confirmed by a copy of the certificate (sheets) of incapacity if it lasts 30 or more calendar days.

From July 1, 2020 in Art. 25 of the Law “On Collection and Accounting of the Single Contribution for Compulsory State Social Insurance” there will be another change concerning the procedure for sending to Single Contribution payers of claims for payment of arrears on this contribution.

The procedure for taxation of personal income is specified in Section IV of the Tax Code of Ukraine. So, according to pp. 163.1.1 clause 163.1 of Art. 163 ЕСU, the subject of taxation of a resident of Ukraine - is his total monthly (annual) taxable income.

Tax officials in their informational list No 9, among other things, have mentioned about changes that took place in the simplified tax system since April 2, 2020, due to quarantine innovations.