The first and second categories of taxpayers in the simplified tax system pay the single tax by making an advance payment not later than the 20th day (inclusive) of the current month, the National Fiscal Service in Ternopyl oblast reports.
Moreover, par. 295.1 of the Tax Code of Ukraine dd. 02.12.2010, under No. 2755-VI, as amended, envisages that it is possible to pay the single tax for the entire accounting period (quarter, year), but till the end of the current accounting year.
Thus, the taxpayers included into the 1st and 2nd categories should pay taxes due until the 19th of December 2014.
