1 Answers
Tatіana Mazur
Answer provided 20.07.2023 21:14
FOPs in the 1st and 2nd groups that do not have employees have the right to vacation. Such a holiday enables the FOP not to pay a single tax during the specified period of "holiday". At the same time, it is necessary to pay EUV.
In order to take advantage of the leave, the FOP must write an application to the local tax authority in an arbitrary form. At the same time, such an application must be submitted before the start of the vacation. Also, the FOP that went on vacation does not have the right to receive any income.
The answer is informational and does not replace a full legal consultation. For a detailed analysis of your situation, contact a lawyer directly.
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