How to save on mandatory fees and charges during the quarantine period

Опубликовано: 18.03.2020

The adopted Law No. 3220, designed to protect business from the consequences of COVID-19, introduces a number of amendments to the legislation regarding the abolition, for the period of quarantine, of certain payments, the abolition of tax sanctions, and the suspension of inspections. Let’s consider in more detail.

  • Changes in the administration of taxes and fees:

Penalties are not applied (including interest is not charged, and the accrued is written off) for violation of tax legislation from March 1 to May 31, except:

  • iolation of the requirements for long-term life insurance contracts or insurance contracts within the framework of non-state pension coverage, in particular, supplementary pension insurance
  • alienation of property held in tax liens without the consent of the supervisory authority;
  • violation of the rules for accounting, production and circulation of full or ethyl alcohol in excise warehouses, are applied on a common basis;

A moratorium on factual and documentary checks is introduced from March 18 to May 31, except on the basis of a reorganization of a legal entity, termination of a legal entity or individual entrepreneurial partnership, closure of a permanent establishment or separate unit, initiation of proceedings for declaring bankruptcy or filing an application for deregistration. Inspections that were started are suspended until May 31.

TAX ON INCOME OF INDIVIDUALS:

The declaration of property status and income for 2019 is filed on 01.07.2020, the tax must be paid before 01.10.2020.

LAND FEE:

No land charge (land tax, rent for communal, state property land) from March 1 to April 30 used in economic activities is calculated and paid.

TAX ON PROPERTY, other than the land:

Non-residential property owned by individuals or legal entities is not subject to taxation on immovable property other than a land plot in accordance with Article 266 of this Code from March 1 to April 30, 2020

SINGLE SOCIAL CONTRIBUTION:

Individuals who carry out independent professional activities and members of the farm for the period from March 1 to April 30 are exempted from paying ERUs for themselves.
Penalties for non-payment of ERUs, payment in full, non-reporting for the period from March 1 to April 30 are not applied. During this period, no interest is charged, but accrued is written off.

A moratorium on documentary checks on March 18 to May 18. Inspections that have begun are suspended until May 18.

about legalizing salaries:

Changes were made to the deferral of the use of PPO by single tax payers of 2 4 groups as of January 1, 2021 (earlier than October 1, 2020), except for those operating in areas specified by law

Deferred enforcement of the Law of Ukraine “On Amendments to the Law of Ukraine“ On the Application of Registrars of Settlement Transactions in the Field of Trade, Public Catering and Services ”and other laws of Ukraine on the detailing of settlements in the field of trade and services” took place on 08/01/2020.

In the field of consumer lending:

Consumers are exempted from liability for failure to fulfill obligations (including obligations to pay) on a loan from March 1 to April 30.

 

 

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