Which FPOs may not pay the single tax?

Thus, according to the rule of clause 295.5 of the Code of Civil Procedure, payers of the single tax of groups I and II who do not use the labor of hired persons are exempted from paying the single tax for one calendar month per year during vacation, as well as for the period of illness, confirmed by an extract from the Electronic Register of Leaves incapacity if it lasts 30 or more calendar days.

As of August 1, 2023, there is also another preferential norm for individuals - entrepreneurs - payers of the single tax of groups I and II, which allows not to pay the single tax. But it applies only to those FOPs whose tax address is located in the territories of hostilities or in the territories of Ukraine temporarily occupied by the Russian Federation as of the date of the start of hostilities or temporary occupation. Such taxpayers have the right not to pay a single tax for the period from the first day of the month in which hostilities began in the relevant territory, the possibility of hostilities arose or the temporary occupation of such territory began, until the last day of the month in which such active hostilities ended, ceased the possibility of hostilities or the temporary occupation has been completed.