THE ALGORITHM FOR COMPILING THE TAX DECLARATION OF THE PAYER OF THE UNIFORM TAX UNDER THE CONDITIONS OF THE STATE OF MARTIAL

Abstract

It is traditional to introduce new taxes (for example, 2% of the single tax) led to the necessity approval of the appropriate tax declaration form for individuals, and legal entities. It happened this time as well. Tax form declarations of payers of the single tax of the third group for the period of military service and the state of emergency in Ukraine was approved by order of the Ministry of Finance of Ukraine dated April 26, 2022 No. 124 "Pro approval of the tax declaration form of the payer of the single tax of the third group for the period of military, state of emergency in Ukraine". In general, the tax declaration of taxpayers of the single tax of the third group has a very simplified appearance, consisting of three parts and twoapplications. At the same time, it is necessary to have an appropriate set of tools for correctly filling in the relevant lines of such a tax declaration. Such a tool can be an algorithm for compiling a tax return declarations of the payer of the single tax under martial law.