Martial law: penalties provided by the law on RRO are not applied
Law №2118-IX amended the Law on RRO. Thus, in accordance with paragraph 12 of chap. II “Final Provisions” of the Law on RRO temporarily, for the period until the termination or abolition of martial law on the territory of Ukraine, sanctions for violation of the Law on RRO are not applied.
Private individuals – payers of the EP of the first and second groups during martial law have the right not to pay a single tax
Thus, temporarily, from April 1, 2022 until the termination or abolition of martial law on the territory of Ukraine, natural persons – entrepreneurs – payers of the single tax of the first and second groups, have the right not to pay the single tax.
In this case, such persons do not fill in the declaration of the single tax payer – a natural person – entrepreneur, for the period in which the single tax was not paid.