Detachable Subdivision
"Rivne Professional College of
National University of Life
and Environmental Sciences of Ukraine"
On October 23, 2024, as part of the week of economic disciplines, the teacher of the Higher Educational Service "RFK NUBiP of Ukraine" Kononchuk Oksana Mykolaivna held an open lesson-excursion on the discipline "Tax System" for students of the "Professional Junior Bachelor" education of the 31-O group of the economic department, specialty "Accounting and Taxation".
Today, the issue of the simplified taxation system is extremely relevant, which is why an excursion was conducted to the Main Directorate of the State Tax Service in the Rivne region to obtain clarification on the changes that began to apply to simplified taxpayers from October 1, 2024.
Simplified system of taxation, accounting and reporting is a special mechanism for collecting taxes and fees, which establishes the replacement of payment of individual taxes and fees established by paragraph 297.1 of Article 297 of the Tax Code of Ukraine with payment of a single tax in the manner and on the terms specified in Chapter 1, with simultaneous maintenance of simplified accounting and reporting.
Therefore, the tax service employees provided quite complete explanations regarding the changes related to special tax regimes. For example, the head of the State Tax Inspectorate in Rivne, Lyudmila Vasylivna Suchyk, spoke about the possibility of using electronic services of the State Tax Service of Ukraine for filing reports and paying taxes, about the possibility of obtaining digital signature keys free of charge, as well as about the possibility of using the State Tax Service application on a smartphone, which, created specifically for use by individuals, provides complete information on accrued income and withheld personal income tax and military levy.
Zorina Valeriivna Zinchuk, Head of the User Registration Sector, told students how to obtain an electronic key from the tax service for accounting and tax activities.
Head of the Information Interaction Department, Vakolchuk Tetyana, told how many groups of single tax payers exist today, and how to determine which group a particular individual entrepreneur belongs to.
Inna Yaremchuk, Chief State Inspector of the Information Interaction Department, told us what the single tax rates are, what tax (reporting) periods exist, as well as the procedure for calculating and paying the single tax.
At the end of the meeting, the students expressed their sincere gratitude to the representatives of the Main Department of the State Tax Service in the Rivne region.
Oksana KONONCHUK,
teacher of economic disciplines
