The State Tax Service Explained the Peculiarities of Military Tax Payment by Sole Proprietors

Sole proprietors (FOPs) who are single tax payers under the first, second, and fourth tax groups are required to pay the military tax.

Military tax payers:

• must pay an advance payment by the 20th of each month;
• may pay in advance for the entire quarter or year, but no later than the end of the current reporting year;
• report the accrued amounts (including monthly advance payments of the military tax) in their single tax declaration.

The tax authorities are responsible for calculating the advance payments.

Single tax payers under the first and second groups submit their tax declaration once a year within the established deadline.

A tax declaration must be submitted for a quarterly reporting period if single tax payers of the first and second groups:

• exceeded the established income limit during the year;
• decided to switch to the tax rates of the second or third group;
• opted out of the simplified taxation system.

Single tax payers of the fourth group must submit their tax declaration for the current year no later than February 20 of the current year.