More than five hundred Chernivtsi businessmen visited on vacation
within seven months of this year 557 businesses - a single tax payers have exercised their right to "tax" holiday. In accordance with the provisions of the Tax Code of Ukraine private entrepreneurs, a single tax payers 1 and 2 groups that do not use hired atISS exempt from paying the single tax once a year on vacation during one calendar month. In addition, no tax is payable only for the period of illness, confirmed by a copy of the medical certificate if it lasts more than 30 days. Information about the period of annual leave and periods of disability required 'if omitted by adding up medical certificate submitted to DFS territorial authority of an application in any form. Note that a separate application period on period of annual leave and term disability provisions of the Tax Code is not provided. However, in order to avoid violation of terms of making advance payments riversomenduyemo submitted to the supervisory authority statement on the annual holiday period before the holiday period and a statement on disability, with the addition of copies required medical certificate - immediately after the hospital. It should also be remembered that the single tax payers are also taxpayers Single Contribution. The current legislation does not peredbacheno benefits for paying for the holidays. Single Social Tax paid regardless of whether the financial condition of the taxpayer and no postponement of payment. This was reported in the Chernivtsi City CouncilSource: http://artlife.rv.ua/