By 20 January 2012, everyone who wants to work under the single tax (Ukraine’s simplified tax for small businesses) has to pay the tax itself at the rate set for their city (usually 20% of the minimum wage, UAH 215), and by 25 January 2012 has to file an application with their tax office to use the single tax.
Better to do both by the 20th, that is today or tomorrow, if you haven’t yet.
Here’s a sample single-tax application for 2012, with the fields you need to fill in highlighted in yellow. Maybe it will save someone in their last-minute rush :)
The application needs a statement of last year’s income attached. I filled one in as a sample for a friend, so here it is in that form (click for full size):
(Image lost: a photo of the income statement filled in as a sample, full size.)
One more piece of news for single-tax payers: a new form of the F10 book for recording revenue, the ledger in which they write down their takings. Your inspector signs the old book, and you start keeping the new one from the next day. Judging by the forums, practice with these books differs from one tax office to another.
Some require you to fill in the new ones from the start of the year, for example, so it’s best to check everything with your own… I’d like to write “account manager”, but no: “inspector”.
