Individuals have the opportunity to independently find out about the presence or absence of tax debt through the "Electronic Cabinet" on the website of the State Tax Service of Ukraine: https://cabinet.tax.gov.ua/.
You can switch to the simplified taxation system only once during a calendar year. Therefore, those entrepreneurs who have just completed state registration, when switching to the general taxation system, will be able to return to the simplified system only from the next calendar year.
If an individual entrepreneur has just been registered and has not had time to submit, along with the application for registration, an application for registration as a single tax payer, then the individual entrepreneur can switch to a single tax from the next quarter by submitting the application within the appropriate deadlines.
In practice, if a party cannot eliminate the shortcomings of the appeal within the time limit established by the court, it may apply to the court with an application for an extension of the procedural time limit, indicating the reasons for the impossibility of fulfilling the requirements of the ruling to leave the appeal without further action.