The tax has changed the enrollment procedure of the single social contribution.
From may 1, 2019 ceased to operate the old account for the payment of the single social contribution. From 2 may 2019 earned a new off-budget account 3719 opened in the name of territorial bodies of the State fiscal service of Ukraine under unified social tax and for financial sanctions.
The change in accounts caused by the reorganization of the territorial bodies of the State fiscal service (it is divided into two parts – taxation and customs), and the opening of new accounts on the balance sheet of the Central apparatus of the State Treasury service of Ukraine (Bank code – 899998).
Now the money that the taxpayers transferred the old accounts to transfer ERUs will not be credited and will be returned to the taxpayers as outstanding income.
As explained UBR.ua consultant of the Kiev center of support and development of business of Alexander Tomashevskaya, the transition to the new account ERUs affects both large and small companies and even individual entrepreneurs. Small and medium businesses this should be particularly vigilant.
“The transition to the new account carried out quite rapidly, there is a transition period. Those who do not have time to accrue salary for April before the end of the month and start payments in may, can face difficulties. If the transfers to the old account will be returned to the taxpayers as unexplained income on the same day that appears in the taxpayer’s office, is another question. If the crediting ERUs will not return automatically and the payment will be displayed in your account as enrolled, it is very likely that the taxpayer discovered the problem within months, when SFS will count the debt on the unified social tax and penalty on it,” added Tomashevskaya.
To obtain new details accounts taxpayers should contact the administrators of the funds single contribution to the SFS and the Pension Fund of Ukraine.