Penalty for late payment of the single tax

Question

If I, as an individual entrepreneur, am late in paying the single tax, from what day does the penalty start to accrue? Is it correct that the penalty is accrued after 90 calendar days from the date of the delay?

Lorina Fedan · Answer

Subparagraph 129.1.3 of paragraph 129.1 of Article 129 of the Tax Code stipulates that the accrual of penalties begins upon calculation of the amount of the monetary obligation determined by the taxpayer or tax agent, including in the event of amendments to the tax reporting as a result of the taxpayer independently identifying errors in accordance with Article 50 of the Tax Code, after the expiration of 90 calendar days following the last day of the deadline for payment of the monetary obligation.

Penalty for late payment of the single tax

Answers