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Parliament reduces tax rate, cancels restrictions in number of hired workers for groups 5 and 6 of single taxpayers
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21 November 2012
The Ukrainian parliament passed at second reading amendments to the Tax Code, foreseeing a reduction in the single tax for the fifth and sixth groups of single taxpayers from 7% and 10% and to 5% and 7% respectively and canceled restrictions in the number of hired employees for them.
The requirements are stipulated in draft law No. 10687 supported by 234 lawmakers at second reading on Tuesday.
According to the Tax Code, the fifth group includes individual businessmen who employ up to 20 people, and the sixth group includes companies that employ up to 50 people.
In addition, the bill was amended at the initiative of Andriy Pinchuk (the Party of Regions faction), according to which from 2014 electronic checks of companies are introduced.
The electronic checks of single taxpayers are introduced from January 1, 2014, those for representative of micro-, small- and medium-sized businesses – from January 1, 2015, and for other taxpayers from January 1, 2016.
Source: Interfax, Kyivpost
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