What are the duties and responsibilities of the FOP before the tax authorities?

In order for you not to have problems with the tax office, it is necessary to pay taxes on time and submit appropriate reports.

In sole proprietorships that are taxed according to a single tax and do not have employees, the reporting consists of one report — the Tax Declaration of the payer of the single tax of a natural person - an entrepreneur. The first and second groups regularly submit an annual declaration (no later than 60 calendar days after the end of the reporting year) using the F01034 form. The third group reports quarterly (no later than 40 calendar days after the end of the reporting quarter) using the F01033 form. Along with the annual return, Annex 1 must also be submitted. This Annex replaces the EUV report, which is now submitted separately.

This covers the full reporting of the sole proprietorship on the single tax, provided that the sole proprietorship has no employees and/or has not paid income to other sole proprietorships or individuals. If such payments were made, you must additionally submit report F05001 — Tax calculation of the amount of income accrued (paid) in favor of taxpayers — natural persons, as well as the amount of tax withheld from them and the amount of the accrued single contribution. This report is submitted quarterly.

FOP reporting on the general system

The list of taxes paid by the FOP from the profit on the general taxation system:

1. **Personal income tax ** (personal income tax) = 18%;

2. Military levy = 1.5%;

3. EUV (unified social contribution) = 22%;

4. employee taxes if any.

Obligations to pay a single contribution to the mandatory state social insurance (EUV) arise quarterly and must be calculated and paid by the 20th day after the end of each quarter.

Calculation and payment of personal income tax (PIT) are carried out quarterly. Payments related to the 1st, 2nd and 3rd quarters are called advance payments and must be paid by the 20th of the month following the end of the respective quarter.

In the case of the 4th quarter, the advance payment from personal income tax is not calculated and paid, since the total amount of tax for the year takes into account already paid advance payments. This payment must be made within 10 calendar days after the deadline for submitting a declaration of assets and income.

Military levy is calculated based on the results of the year and is paid together with the annual amount of personal income tax.