When submittingapplications forusing simplifiedtaxation system by individualsit is not provided by lawthe submission of otherdocuments (certificates, permits, contracts, etc.).

Thus, a taxpayer who wishes tochooseor adopt the simplified taxationsystem oramend thecertificateof single tax payerhasto submit to theSTSastatement.

Single Tax Payer Certificateissuedby the State TaxServicefor free within10 daysfrom the date ofsubmitting the declaration by the entity.

However, wenote thatfor the newly createdtaxpayerswho electthe simplified systemof taxation,a certificateis issuedon the day ofreceipt ofthe application forelectingthe simplifiedtaxation system.

Also,we pay attentionthat thedeadline foradvance paymentsfor Januarytotaxpayers of1 and2 group endingin January 20, 2013, while for the categoryof businessmensingle tax rateisinthe range of 1% to 10% (the firstgroup)and withinfrom 1%to 20%(the secondgroup)of a minimum wage.

In particular,we emphasizethat fromJanuary 1, 2013, the minimum wage isUAH 1147.

distributed by