The function of single tax payment and distribution with the introduction of the Tax Code would be fulfilled by taxpayers and not by the State Treasury as it is said in Ukrainian law.
This is stipulated in cabinet resolution No. 1196 of December 27, 2010, which amends cabinet resolution No. 507 of March 16, 2000.
"The State Treasury service does not distribute single tax paid by small businessmen. Small businessmen pay 43% of the single tax to the budget accounts; 57% of the tax to the accounts of the Pension Fund as a part of the obligatory social insurance fee," reads the document posted on the government’s Web site.
