Can PE withdraw the application for the transition to the EH?

Sometimes entrepreneurs apply for the application of the simplified taxation system, and then, for some reason, they want to withdraw it. Let us consider, have the sole proprietorship - payers of the single tax of the first - third groups - have the right to withdraw their submitted application for the application of the simplified taxation system?

To answer this question, you need to refer to the norms of the Tax Code of Ukraine. The procedure for choosing a simplified taxation system by payers of the single tax of the first - third groups is carried out in accordance with paragraphs. 298.1.1 - 298.1.4 Art. 298 GCC. To switch to a simplified taxation system, a business entity submits an application to the supervisory authority at the place of tax address. Depending on whether he is registered as an entrepreneur or is just being registered, the deadline for submitting such an application depends.

If an individual entrepreneur is a payer of other taxes and fees, in order to switch to the simplified taxation system, he must submit an application to the supervisory authority no later than 15 calendar days before the start of the next calendar quarter. Such a sole proprietor can make the transition to the simplified taxation system once per calendar year.

If an individual entrepreneur is a newly created person (only registered as an individual entrepreneur), in order to switch to a simplified taxation system, he must submit an application within 10 days from the date of state registration.

The Code also defines the procedure for abandoning the simplified taxation system for those sole proprietors who applied such a taxation system. Payers of the single tax can independently abandon the simplified taxation system and switch to the payment of other taxes and fees from the first day of the month following the tax (reporting) quarter in which the application is submitted. To refuse the simplified taxation system, an application is submitted no later than 10 calendar days before the start of a new calendar quarter (year).

At the same time, it should be noted that the norms of the GCC do not provide for the possibility of revoking the statements of individual entrepreneurs submitted by them on the application of the simplified taxation system. So if the sole proprietor changes his mind, then the quarter will have to work on a simplified taxation system.

Natalya Shcherbak, tax consultant of the newspaper "Private Entrepreneur", especially for the magazine "My Business"