The Supreme Court of Ukraine has established that individuals businessmen, inclusively those who selected the simplified taxation system, are exempted from paying single social security tax for themselves if they are old age pensioners or people with disabilities and receive pensions or social assistance.

The relevant ruling of the Supreme Court after hearing an administrative lawsuit filed by individual businessmen against the Dobropillia united state tax inspectorate of the State Fiscal Service is posted in the unified register of court rulings.

The court, referring to the law on collecting single social security tax declared illegal the inertness of the defender regarding the non-return single social security tax mistakenly paid by the claimant for the period from September 2011 through January 2017 in the amount of UAH 26,400 and obliged the tax agency to return this sum.