The human rights defenders are outraged by the legislative changes on the Unified Social Tax (UST) in the absence of income

Payment of the Unified Social Tax (UST) for individual entrepreneurs without any income is regarded as introduction of fee for life. This opinion is expressed by the human rights defender of the Public Committee on protection of constitutional rights Nikolay Kozyrev, a journalist of Human Rights Information Center informs .

“It is like a tax for life. If you live, you should pay. It is simply a disgrace. There are companies that operate and receive income in a particular season”, the human rights defender is outraged.

Meanwhile, a draft law No.5633 has been registered in the Parliament. It proposes to exempt from paying the Unified Social Tax those individual entrepreneurs who have not had enough time to go into liquidation before UST increase.

The document proposes to introduce a three-month transition period for the termination of business activities of an individual entrepreneur (IE) (on a general taxation system, as well as persons performing independent professional activity) without paying the Unified Social Tax for this period.

If such person has not received income during this period, the individual entrepreneur is released from the Unified Social Tax in the amount of 704 UAH, as provided by the legislation before January 1, 2017 “, it is stated in the explanatory note to the draft law.

On December 27, the President of Ukraine Petro Poroshenko signed the amendments to the law on the individual entrepreneurs’ activities.

Since January 1, some categories of individual entrepreneurs, in particular, the second and third groups are obliged to pay the UST in the amount of 704 hryvnia per month, even if they temporarily do not have any income.

Earlier, individual entrepreneurs did not pay a single tax and the UST, if they did not receive any income.
права человека, экономические права, Правозащитник
According to the monitoring service of Ukrainian companies’ registration data OpenDataBot, more than 128 thousand individual entrepreneurs closed after this innovation in Ukraine.

Share on FacebookShare on Google+Tweet about this on TwitterEmail this to someone