Taxpayers using the simplified taxation scheme paid almost UAH 3.2 billion of single tax in January-April 2015, the press service of the State Fiscal Service of Ukraine reported last week.

The service said that in January-April 2014 UAH 2.5 billion was paid to the budget by taxpayers using the simplified taxation scheme.

According to the report, the major part of the sum was paid by individuals-businessmen: over UAH 2.2 billion of single tax was paid, and payments grew by UAH 378.4 million.

Companies using the simplified taxation scheme paid UAH 973.1 million in January-April 2015, taxpayers of the third group paid UAH 706.8 million, and taxpayers of the fourth group paid UAH 266.3 million.

As reported, in December 2014 the Verkhovna Rada adopted amendments to the Tax Code of Ukraine and a number of laws (tax reform) which provided for a reduction in the number of groups of single tax payers from six to four. The first group includes entrepreneurs who sell goods in markets or render services to the public. The income of these taxpayers is set at UAH 300,000 without employees. The second group is entrepreneurs who provide services to the public or single tax payers who produce or sell goods or work in the restaurant business. The income of these taxpayers is set at UAH 1.5 million and the number of employees is set at up to ten people.

The third group consists of individual entrepreneurs and legal entities with an income of up to UAH 20 million with an unlimited number of employees.

The fourth group includes farmers whose share of agricultural production in the previous year is equal to or higher than 75%. Their income and the number of their employees is unlimited.