The government plans to regulate the voluntary payment of SDRs by residents of the occupied territories
The Ministry of Finance has prepared a draft resolution of the Cabinet of Ministers on the procedure for voluntary payment of a single contribution to the obligatory state social insurance by single contribution payers located (residence) in the temporarily occupied territory of Ukraine.
The relevant project is posted for discussion on the website of the Federation of Trade Unions of Ukraine (FUU).
It is noted that this issue is currently unresolved.
According to the document, persons who have reached 16 years of age with a place of residence in the temporarily occupied territory of Ukraine have the right to submit to the tax authority in another territory of Ukraine a corresponding application for voluntary participation in the system of compulsory state social insurance.
Also in the explanatory note to the project it is noted that now there is a problem of lack of citizens of Ukraine who permanently live in the occupied territory, the right to voluntary payment of a single contribution.
At the same time, for the purposes of this procedure, the term "temporarily occupied territory" is used in the meaning defined by Article 3 of the Law of Ukraine of April 15, 2014 "On ensuring the rights and freedoms of citizens and the legal regime in the temporarily occupied territory", only the territory of the Autonomous Republic of Crimea and Sevastopol.
