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It is registered

Ministry of Justice of Ukraine

February 10, 2021

No. 174/35796

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 28, 2020 No. 814

About some features of the reporting under single fee on obligatory national social insurance according to the order of the Ministry of Finance of Ukraine of April 14, 2015 No. 435

According to the 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" and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, for the purpose of reduction of the regulatory legal act of the Ministry of Finance of Ukraine in compliance with the current legislation of PRIKAZYVAYU:

1. Determine that the reporting on the amounts of the assessed single contribution on obligatory national social insurance (further - single fee) in the forms approved by the order of the Ministry of Finance of Ukraine of April 14, 2015 No. 435 "About approval of the Procedure for forming and submission of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance", registered in the Ministry of Justice of Ukraine on April 23, 2015 for No. 460/26905, moves in tax authorities in the main place of capture on accounting as payer of single fee in tax authorities:

till April 1, 2021 - according to appendix 4 to the Procedure for forming and submission of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance, to No. approved by the order of the Ministry of Finance of Ukraine of April 14, 2015 435, registered in the Ministry of Justice of Ukraine on April 23, 2015 for No. 460/26905 (further - the Procedure), for the payers of single fee determined by Items 1 and 16 of part one of article 4 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law), for the accounting periods till 2020 inclusive and in case of carrying out state registration of the termination till February 28, 2021;

till April 1, 2021 - according to appendix 7 to the Procedure for the payers of single fee determined by Items 1, of 4, 5 and 5-1 parts one of article 4 of the Law which use work of physical persons on the terms of the employment contract (contract) or on other conditions, stipulated by the legislation, or under civil agreements (except the civil agreement signed with physical person entrepreneur if the performed works (the provided services) correspond to the types of activity specified in the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming);

till April 1, 2021 - according to appendix 5 to the Procedure for the payers of single fee determined by item 4 of part one of article 4 of the Law who chose simplified taxation system and treat the first - the third group of payers of the single tax;

till January 1, 2022 - according to appendix 5 to the Procedure for the payers of single fee determined by item 4 of part one of article 4 of the Law who chose simplified taxation system and treat the fourth group of payers of the single tax;

till January 1, 2022 - according to appendix 5 to the Procedure for the payers of single fee determined by item 4 of part one of article 4 of the Law who use general system of the taxation;

do1 January, 2022 - according to appendix 5 to the Procedure for the payers of single fee determined by Items 5, of 5-1 part one of article 4 of the Law;

till January 1, 2022 - according to appendix 6 to the Procedure for the payers of single fee determined by paragraphs to the second, third part one of article 10 of the Law.

2. Declare invalid the order of the Ministry of Finance of Ukraine of April 14, 2015 No. 435 "About approval of the Procedure for forming and submission of the report by insurers concerning the amounts of the assessed single contribution on obligatory national social insurance", registered in the Ministry of Justice of Ukraine on April 23, 2015 for No. 460/26905 (with changes).

3. In accordance with the established procedure to provide to department of tax policy:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication, except Item 2 of this order which becomes effective since January 1, 2022.

5. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine Lyubchenko A. N.

Minister

S. Marchenko

 

It is approved:

Acting as Chairman of the Public regulatory service of Ukraine

 

A. Miroshnichenko

Chairman of Public service of statistics of Ukraine

I. Verner

The head of the Secretariat of Joint representative body of the party of employers at the national level

R. Ilyichev

Deputy director of the State jobcenter

Yu.Zhovtyak

First Deputy Minister of digital transformation of Ukraine

A. Vyskub

Chairman of the board of the Pension fund of Ukraine

E.Kapinus

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