10687

To develop amendments to the USC Law

To develop amendments to the USC Law (as well as Instruction No.449 and Procedure No. 435 in the respective part), aimed at ensuring practical possibility of writing off arrears amount under the unified social contribution, as well as penalties and fines accrued on it, to individual entrepreneurs who, as at the date of the Law No.592 entry into force included information about themselves in the USR and made an entry on activity termination (i.e. took separate actions established by paragraph 9-15 of Section VIII “Final and Transitional Provisions” of the USC Law, but as at the date of Law No.592 entry into force have pending arrears under the USC emerged in the period from January 1, 2017, to the date of registration of their activity termination).

Based on the report:

State:

Ministry of Finance, State Tax Service of Ukraine,

Status:

In process

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Next recommendation: To develop amendments to the USC Law (as well as Instruction No.449 and Procedure No. 435 in the res...