Form of certificate of a single tax payer is a document of statutory accounting
If you get an extract from Register of single tax payers and/or refusing the simplified tax system, the form of certificate for single tax return is subject to return to the supervisory authority which issued such certificate, the press service of Minrevenue informs.
Let’s recall that from January 1, 2014 registration of the entity as a single tax payer is done by making the appropriate entries in the register of single taxpayers. Thus, instead of a single tax payer certificate of individual-entrepreneur, at his request, is able to get free excerpt from the Register of single taxpayers.
Also, pay attention that issued certificate confirm the single tax payer residence of individual - entrepreneur at a simplified tax system before getting an extract from register or making changes to the registry.
The relevant provision is set in the Law of Ukraine on 24.10 2013 № 657 -VII “On Amendments to the Tax Code of Ukraine regarding recording and registration of taxpayers and improving certain provisions”, which came into force on January 1, 2014.
