This is reported by RBK-Ukraine, referencing the people's deputy Yaroslav Zheleznyak in Telegram. The information is also provided by Kontrakty.UA.
According to him, project No. 9319 was supported by 268 deputies in the second reading.
"It included an amendment that corrected the tax bill 11416d and the 'retroactive date', shifting the tax deadlines from October 1 to January 1, 2025, for individual entrepreneurs," - the deputy stated.
In addition to individual entrepreneurs, the tax increases are also postponed for legal entities operating under the simplified taxation system of the third group.
Law on Tax Increases
The President of Ukraine Volodymyr Zelensky has signed the law on tax increases. It will take effect from December 1. The law stipulates an increase in the military tax rate from 1.5% to 5% on all citizens' incomes.
The law establishes a 1% military tax obligation for taxpayers under the simplified taxation system, specifically for individual entrepreneurs of the III group and legal entities of the III group.
Additionally, the military tax for individual entrepreneurs—those on the single tax of groups I, II, and IV—will be set at 10% of the minimum wage (which amounts to 800 hryvnias per month).
Starting January 1, 2025, monthly reporting for the unified social contribution (USC), personal income tax (PIT), and military tax (MT) will be implemented for all tax agents.