Tax innovations: “dormant” companies were obliged to pay a single social contribution, a closed

At the end of the year, the Ukrainians have begun to close private businesses. Basically stops the activity of physical persons-entrepreneurs as of 1 January 2017 they will be affected by new tax changes. Now, according to the law, FLP will be required to pay a single social contribution, even if you do not have income. Earlier, individuals-entrepreneurs paid ERUs only upon receipt of specific income or wages, and if wages were not, the tax could be submitted “empty” records, that is with the dashes, and, accordingly, do not pay any taxes. “Today,” found out what triggered the tax changes and how the changes will impact on our economy.

NEW. How to explain the economist Ivan Nikitchenko, the tax changes will affect individuals-entrepreneurs working on the single and shared systems of taxation. “The size of the SST is 22% of mentorplace. That is, from January 1, 2017, the size of the ECB will amount to 704 UAH, as the minimum wage will increase to 3200 UAH. This means that entrepreneurs-individual, located in the 1st group, will pay 0.5% of monstrousness — 352 UAH per month. In this category are those who, for example, sells things in the market”, — said Nikitchenko. But the individual-the individual that work in the 2nd and 3rd groups will pay the single contribution for 704 UAH per month, says the economist. This includes, for example, owners of small shops and cafes. “ERU similar to 704 UAH will have to pay monthly and business owners-individuals working on a common system of taxation. In particular, merchants that sell alcohol or cigarettes,” said Nikitchenko.

CONSEQUENCES. Now under the taxation ERUs will include all the so-called dormant enterprises, says the head of the Secretariat of the Council of entrepreneurs under the Cabinet of Ministers Andrei Zablovsky. “Before physical persons-entrepreneurs can decide to pay or not to pay a single contribution. In 2017 will be required to pay all Phil. And in fact, it’ll lead to massive closure of businesses, as few individuals want to pay annually ERUs in the amount of 4-8 thousand UAH, having no actual income,” says Zablovsky. According to the experts confirm and turn to the state Registrar, for example, in Kiev, Zhytomyr, Kherson, Kharkiv. Somewhere in the queues are for 50-80 people, and somewhere between 100 and 300 persons. “Earlier people were not in a hurry to close the company because this process took six months or a year. Also, do not close the company, those who might have a business expense not of the permanent and temporary income, such as selling fruits or repairing the offices. There is a risk that these entrepreneurs can leave in the shade” — said Zablovsky.

However, the head of the Union of tax consultants Leonid Rubanenko believes that the business that used to work on white, you’ll find opportunities for money laundering: “Ukraine has registered a lot of “dead” Phil. And tax changes will help bring order to the statistics below, the official number of operating business. This will help to ensure that salaries were paid officially and not in envelopes, and also increase revenues to the state budget”.