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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 20, 2024 No. 1496

About approval of the Procedure for voluntary payment of single fee on obligatory national social insurance by payers of single fee with the location (residence) in temporarily occupied territory of Ukraine

According to the paragraph the fourth Item 9-3 of the Section VIII "Final and transitional provisions" of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for voluntary payment of single fee on obligatory national social insurance by payers of single fee with the location (residence) in temporarily occupied territory of Ukraine which is applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 20, 2024, No. 1496

Procedure for voluntary payment of single fee on obligatory national social insurance by payers of single fee with the location (residence) in temporarily occupied territory of Ukraine

1. This Procedure determines the mechanism of realization of the right to voluntary payment of single fee on obligatory national social insurance (further - single fee) the payers determined by 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), with the location (residence) in the territory of Ukraine which is temporarily occupied by the Russian Federation (further - payers of single fee) according to requirements of Item 9-3 of the Section VIII "Final and transitional provisions" of the Law.

2. Action of this Procedure extends to payers of single fee and to persons taking voluntary part in system of obligatory national social insurance who have residence in the territory of Ukraine which is temporarily occupied by the Russian Federation (further - temporarily occupied territory).

3. In this Procedure the term "temporarily occupied territory" is used in the value given in article 3 of the Law of Ukraine "About providing the rights and freedoms of citizens and legal regime in temporarily occupied territory of Ukraine", other terms - in the value given in the Law.

In this Procedure the term "persons who take voluntary part in system of obligatory national social insurance" means the faces which reached 16-year age and not consisting in employment relationships with the employers determined by Item of 1 part one of article 4 of the Law and do not treat payers of single fee, 5 and 5-1 parts one of article 4 of the Law determined by Items 4,, other terms are used in the value given in the Law.

4. The payers of single fee who made the decision on voluntary payment of the single fee provided by the Law:

1) shall charge, estimate and pay timely and in full single fee to tax authority in the main place of accounting of the payer of single fee in the amount of, the stipulated in Clause 8 Laws, to certain article 7 of the Law to accrual base of single fee;

2) based on the estimated and paid amounts of single fee shall submit the reporting as a part of the reporting under income tax (single tax) (further - the reporting) 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.

5. Voluntarily paid amounts are set off by payers of single fee according to the procedure of calendar priority of emergence of the corresponding obligations, including for the period before start date of the temporary occupation established by part two of article 1 of the Law of Ukraine "About providing the rights and freedoms of citizens and legal regime in temporarily occupied territory of Ukraine".

Voluntarily paid amounts payers of single fee are not subject to return, except excessively and/or mistakenly paid amounts. Return mistakenly and/or excessively paid amounts of single fee is performed into the accounts opened on another except occupied, the territories of Ukraine, in accordance with the established procedure.

6. In case of change of the location (residence) of the payer of single fee from temporarily occupied territory on other territory of Ukraine provisions of this Procedure are not applied to such payer of single fee.

7. Persons taking voluntary part in system of obligatory national social insurance who have residence in temporarily occupied territory have the right to submit to tax authority in other territory of Ukraine the statement for voluntary participation in system of obligatory national social insurance in paper or electronic form technical means of electronic communications through electronic office with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic identification and electronic confidential services" taking into account paragraphs two and third to part three of article 10 of the Law.

8. The tax authority which received the application for voluntary participation in system of obligatory national social insurance has the right to check the data stated in the application and to require from the face, submitted the application, submissions of the documents confirming the data specified in the statement.

9. With person who submitted the application for voluntary participation in system of obligatory national social insurance, the tax authority in time no later than 30 calendar days from the date of receipt of the statement signs the agreement on voluntary participation in system of obligatory national social insurance taking into account requirements of article 10 of the Law.

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