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.

Due to the change from May 2, the accounts on the payment of the Single contribution tax, taxpayers are applying with numerous requests for the return of mistakenly paid funds.

Due to the reorganization of the territorial bodies of SFS - from May 2, 2019, new non-budget accounts 3719, opened on behalf of the territorial bodies of the State fiscal service of Ukraine, are operating in order to pay the single contribution and financial sanctions.

On December 27, 2018, the Cabinet of Ministers amended the Resolution No. 675 of November 26, 2014, which changed the proportions of the distribution of the Single Contribution in the event of unemployment and temporary disability.

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.

We remind that on August 1, 2018, the order of the Ministry of Finance of Ukraine dated May 15, 2018, No. 511 "On Amendments to the Procedure for the Formation and Submission by the Insurers of the Report on the Amounts of the Accrued Single Contribution to Obligatory State Social Insurance Insurance" came into force.