To receive the benefit, you must submit an application and a copy of your military document after demobilization or treatment.
From December 1, 2024, the list of taxes and fees from which mobilized sole proprietors and persons engaged in independent professional activities are exempted has been clarified.
This was reported by the State Tax Service.
These persons are exempted from the obligation to:
- accrual, payment and submission of tax reporting on personal income tax
- accrual, payment and submission of tax reporting on a single tax
- accrual, payment and submission of reporting on military tax as part of tax reporting on personal income tax or a single tax
The basis for such an exemption is the following documents submitted at the place of tax registration:
- application of a self-employed person
- copy of a military ID or other document confirming conscription for military service during mobilization, for a special period
The State Tax Service notes that these documents are submitted within 10 days after demobilization, and if the person is undergoing treatment – within 10 days after its completion.
If a mobilized person has hired workers, then for the duration of his service he can authorize another person to pay wages. The authorized person is obliged to accrue and withhold taxes and fees from income in the form of wages of hired workers. these taxes and fees to the budget.
Recall that on October 10, the Verkhovna Rada adopted as a whole the bill on increasing taxes. In particular, for some Ukrainians, the military tax will increase from 1.5 to 5%. What and how much will each Ukrainian and business now pay for – read on ТСН.ua.
