Mobilized sole proprietors are exempt from taxes and reporting during their service: the State Tax Service has updated its rules.
According to the tax administration, self-employed individuals conscripted into military service are now released from the burden of remitting certain levies and submitting declarations while serving.
Should the entrepreneur function without employing personnel, they are not obligated to remit income tax, the simplified tax, the defense levy, or the single social insurance contribution (SSC). The SSC can be remitted without incurring penalties for a semester following discharge from service.
Submission of declarations concerning the unified social insurance contribution must occur within approximately five months after discharge.
The cessation of tax liabilities should transpire automatically; otherwise, an application must be drafted, and relevant documentation furnished to the tax agency.
