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How is the tax obligation of tailors determined?
How is the tax obligation of tailors determined?
We inform you that individuals engaged in tailoring activities on a self-employed basis, without hiring paid employees, fulfill their tax obligations by obtaining a “Receipt for payment of the fixed amount under the simplified tax, mandatory state social insurance, and mandatory health insurance.”
Accordingly, such individuals must be registered with the tax authority, obtain a Taxpayer Identification Number (TIN), and before commencing this activity, voluntarily obtain from the State Tax Service the “Receipt for payment of the fixed amount under the simplified tax, mandatory state social insurance, and mandatory health insurance” for the following month, quarter, half-year, or year.
The “Receipt for payment of the fixed amount under the simplified tax and mandatory state social insurance” is issued no later than two working days after a written request is submitted by the taxpayer, or in real-time when the request is made electronically. When applying in writing, the individual must attach a payment document confirming the payment of the simplified tax, mandatory state social insurance, and mandatory health insurance fees. In the case of electronic applications, the payment must be made online at the time of submission.
At the same time, according to tax legislation, individuals and legal entities who are taxpayers must ensure that the business entities they use in their entrepreneurial activities are properly registered. When a business entity (facility) is registered at its location by the taxpayer, an “Application for registration of the taxpayer’s branch, representative office, or other business entity (facility) at its location” must be completed either in paper form or electronically via the Internet Tax Office and submitted to the tax authority. Copies of documents confirming the address where the activity will take place (such as a document confirming ownership, lease agreement, or other documents as required by legislation) must be attached to the application.
We inform you that individuals engaged in tailoring activities on a self-employed basis, without hiring paid employees, fulfill their tax obligations by obtaining a “Receipt for payment of the fixed amount under the simplified tax, mandatory state social insurance, and mandatory health insurance.”
Accordingly, such individuals must be registered with the tax authority, obtain a Taxpayer Identification Number (TIN), and before commencing this activity, voluntarily obtain from the State Tax Service the “Receipt for payment of the fixed amount under the simplified tax, mandatory state social insurance, and mandatory health insurance” for the following month, quarter, half-year, or year.
The “Receipt for payment of the fixed amount under the simplified tax and mandatory state social insurance” is issued no later than two working days after a written request is submitted by the taxpayer, or in real-time when the request is made electronically. When applying in writing, the individual must attach a payment document confirming the payment of the simplified tax, mandatory state social insurance, and mandatory health insurance fees. In the case of electronic applications, the payment must be made online at the time of submission.
At the same time, according to tax legislation, individuals and legal entities who are taxpayers must ensure that the business entities they use in their entrepreneurial activities are properly registered. When a business entity (facility) is registered at its location by the taxpayer, an “Application for registration of the taxpayer’s branch, representative office, or other business entity (facility) at its location” must be completed either in paper form or electronically via the Internet Tax Office and submitted to the tax authority. Copies of documents confirming the address where the activity will take place (such as a document confirming ownership, lease agreement, or other documents as required by legislation) must be attached to the application.