The Main Directorate of the State Tax Service in the Nikolaev area explained that individuals-entrepreneurs do not need to stop their activity in the event of mobilization. Such information was published by the Forensic Newspaper.
Pursuant to Article 39, paragraph 39 of the Law of Ukraine “On Military Duty and Military Service”, state registration of entrepreneurship is not automatically canceled in case of conscription, mobilization or conclusion of a contract for military service in a special period.
As noted in the DPS, the decision to terminate the activity can be made by the FOP - solely on its own initiative.
At the same time, mobilized entrepreneurs and self -employed persons have the right to suspend tax liabilities. To do this, it is necessary to submit the appropriate application together with confirmation of military service. You can do this both personally and through the payer's electronic office.
The tax emphasizes that such a procedure avoids fines and automatic charges while FOP.
