LAW OF UKRAINE

of September 19, 2019 No. 115-IX

About introduction of amendments to the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" concerning submission of the single reporting under single fee on obligatory national social insurance and income tax

The Verkhovna Rada of Ukraine decides:

I. Bring in the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (Sheets of the Verkhovna Rada of Ukraine, 2011, No. 2-3, of Art. 11 with subsequent changes) the following changes:

1. No. 465-IX is excluded according to the Law of Ukraine of 16.01.2020

2. In Article 6 part two:

add Item 1 with words of "tax authority in the main place of accounting of the payer of single fee";

state item 4 in the following edition:

"4) to represent the reporting on charge of single fee in the sizes determined according to this Law as a part of the reporting under income tax (single tax) to tax authority in the main place of accounting of the payer of single fee in the terms and procedure established by the Tax code of Ukraine. The form in which the reporting on charge of single fee as a part of the reporting under income tax (single tax) moves is established by the central executive body which provides forming and realizes the state financial policy, in coordination with the Pension fund and funds of obligatory national social insurance".

3. To state item 4 of part two of Article 12 in the following edition:

"4) in coordination with the Pension fund and funds of obligatory national social insurance establishes forms, procedure for acceptance and processing of the reporting, in particular electronically, from payers concerning charge of single fee as a part of the reporting under income tax (single tax)".

4. In Article 17:

the second to state part in the following edition:

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