On the basis of the law number 657 -VII ” On Amendments to the Tax Code of Ukraine concerning the recording and registration of taxpayers and the improvement of certain provisions,” which was approved by the Verkhovna Rada and dated 24.10.2013 , the testimony of a single tax payer is replaced by the “registry single tax payers ” .
That is , the evidence of single tax is no longer necessary, for example when calculating with legal entities or testing of the supervisory authorities.
However , we draw your attention to the fact that from 1 January 2014 to increase the responsibility for violating the terms of the simplified system.
Register and make changes , or change in the system of taxation for the business entity with simplified the total will be carried out by making the necessary changes to the registry.
Recall a single tax payer certificate will be canceled January 1, 2014 .