To develop draft amendments to the TCU aimed at clarifying rules governing single tax payer’s re-reg…

To develop draft amendments to the TCU aimed at clarifying rules governing single tax payer’s re-registration during the calendar year by an individual entrepreneur, who, as at the beginning of the calendar year, had an ongoing registration (i.e. did not submit a separate application for transition to a simplified taxation scheme) and during this year:

voluntarily switched to payment of other taxes and fees, but attempts to return to a simplified taxation system;

registered termination of business activity, after which re-registered as an entrepreneur and attempts to qualify for the simplified taxation system.