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President of Ukraine Volodymyr Zelensky proposes to MPs to cancel the cashback mechanism and postpone until 2022 the mandatory use of payment transaction recorders for individual entrepreneurs, according to bill No. 4439 he submitted to parliament.
According to the text of the document published on the website of the Verkhovna Rada, it is mandatory to apply the payment transaction recorders for single tax payers of the second or fourth groups, if their annual income does not exceed the volume of income established for the first group, in addition to areas of activity "with significant risks of tax evasion."
In addition, it is proposed to determine the income boundary for different groups of single tax payers in relation to the size of the minimum wage.
At the same time, an increase in the minimum wage from UAH 5,000 to UAH 6,000 from January 1, 2021, if this bill is adopted, will not in any way affect the cap of income for different groups of single tax payers. However, they can be increased in connection with a further increase in the minimum wage, which, according to the draft state budget-2021 by the second reading, could grow in December next year to UAH 6,500.
The presidential bill also contains a proposal to abolish fines for non-compliance with cash when calculating the amount of funds indicated in the daily report of the payment transaction recorders, and for the lack of preliminary programming of goods in the payment transaction recorders, including in the "payment transaction recorders in a smartphone".
There is a proposal among the norms of the draft law to extend for a year, until 2022, the application of reduced fines for violations of the requirements for the use of payment transaction recorders during settlement transactions.
The President is also initiating the introduction of the concept of "remote service," for which he proposes to provide for the possibility not to use payment transaction recorders if payment for the service is carried out through banking systems or transfer of funds.
Source: www.en.interfax.com.ua