The Verkhovna Rada registered the bill No. 5633 on amendments to some laws of Ukraine on ensuring the rights and legitimate interests of subjects of small and average business.
The document proposes to establish a transition period for natural persons-entrepreneurs (FLP, Popov), which must now pay the mandatory social contribution, even if you do not receive income.
A transition period is offered to enter for three months in order for the Ukrainians managed to eliminate their “dormant” Popy and not paid the tax during the liquidation process.
“If such a person during this time, not received income, it is exempt from paying the single social contribution in the amount of UAH 704, as envisaged by the legislation before 1 January 2017”, – the authors propose a document.
We will remind, on December 27 the President approved the changes in physical persons-entrepreneurs. Under the new rules, from January 1, FOP the second and third groups have to pay a single social contribution (ERU), even if you do not have income. While ERUs from 1 January 2017 rose to 704 UAH in connection with raising the minimum wage in Ukraine up to 3200 UAH.
Therefore, the “dormant” Phil became unprofitable, and the Ukrainians began to eliminate them EN masse.