OREANDA-NEWS. January 17, 2013. When submitting applications for using simplified taxation system by individuals it is not provided by law the submission of other documents (certificates, permits, contracts, etc.).

Thus, a taxpayer who wishes to choose or adopt the simplified taxation system or amend the certificate of single tax payer has to submit to the STS a statement.

Single Tax Payer Certificate issued by the State Tax Service for free within 10 days from the date of submitting the declaration by the entity.

However, we note that for the newly created taxpayers who elect the simplified system of taxation, a certificate is issued on the day of receipt of the application for electing the simplified taxation system.

Also, we pay attention that the deadline for advance payments for January to taxpayers of 1 and 2 group ending in January 20, 2013, while for the category of businessmen single tax rate is in the range of 1% to 10% (the first group) and within from 1% to 20% (the second group) of a minimum wage.

In particular, we emphasize that from January 1, 2013, the minimum wage is UAH 1147.