Kirovohrad district administrative court took the side of the natural person-entrepreneur and recognized the demands of the State fiscal service in the payment of debt for unified social contribution is illegal.
According to the court decision of may 23, 2019, physical persons-entrepreneurs on a simplified system of taxation upon receipt of income is not required to pay SSC.
The entrepreneur has filed a lawsuit against the SFS to cancel the request for payment 15,82 thousand UAH of a tax debt by the ECB.
The court decision States that according to the Law “On collection and accounting of single contribution for obligatory state social insurance”, single fee is charged for payers (except PE, who have chosen simplified taxation system) in the amount of income received from their activities, subject to tax on the income. the amount of the single fee cannot be less than the minimum insurance premium per month.
These taxpayers must pay a fee in the amount established by law, regardless of income. Among these taxpayers are not physical persons-entrepreneurs who have chosen simplified taxation system.
We will remind, in Ukraine over the past year the number of individual entrepreneurs grew by 4%, and the greatest increase was among sole traders engaged in computer programming.
The team Zelensky want to deduct FOP 7 billion UAH of debt for unified social contribution, but in reality, this debt does not exist – the total tax debt of a sole proprietorship is only 2 billion.