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of August 18, 2011

On August 6, 2011 the provisions of the law of Ukraine "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning enhancement of separate regulations of the Tax code of Ukraine" according to which physical persons - subjects of business activity who chose simplified taxation system and members of families of these persons who participate in carrying out business activity by them are exempted from payment pro se of single fee took effect if they are retirement pensioners or disabled people and receive pension or the public assistance according to the law. Such persons can be exclusive payers of single fee on condition of their voluntary participation in system of obligatory national social insurance.

Considering that the insurance years of service to persons for award of pension are estimated in months, above-mentioned payers, since August, 2011, have no obligation concerning payment of single fee in the amount of at least minimum insurance premium.

Besides, financial sanctions (penalty, penalty fee) and administrative punishments, and also recoveries by enforcement by bodies of executive service for failure to pay fees on obligatory national pension insurance by physical litsamisubjekta of business activity which chose special method of the taxation are not applied.

The amounts of the specified financial sanctions added by bodies of the Pension fund of Ukraine, but not paid by physical persons - subjects of business activity who chose special method of the taxation are subject to write-off. Let's note: this regulation concerns only sanctions on fees for obligatory national pension insurance and does not concern sanctions for failure to pay single fee which in Ukraine is entered since January 1, 2011.


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