Apply for the application of the simplified taxation system to the controlling body through the Electronic Cabinet or, if possible, personally to any nearest controlling body.
When filling in the application in the column “Interest rate on income” line 5.1.1, “Selected single tax rate during the transition to a simplified system of taxation” must specify 2%. It is not necessary to add to this statement the calculation of income for the previous calendar year.
Application form here:
For newly created business entities registered in accordance with the procedure established by law, the deadline for submitting an application is 10 days from the date of state registration. Such entities will be considered payers of the single tax of the third group from the date of their state registration.
The current business entity is considered a single tax payer of the third group at a rate of 2 percent:
– from April 1, 2022 – if the application is submitted by April 1, 2022;
– from the next working day after the submission of the application – in the case of submission of the application starting from April 1, 2022