Due to the numerous applications of entrepreneurs to the capital of the State Tax Service to extend the term of the certificate of single tax payer, the State Tax Service in Kiev recalls that under § 299.3 cent. 299 of the Tax Code of Ukraine specified certificate is issued only permanent entity or his authorized representative and may not be transferred for economic activities to others.

Therefore, individual entrepreneurs, who received a certificate of single tax payer in 2012 and wish in 2013 to continue work on a simplified tax system, do not apply to state tax authorities and other public bodies for Extension of evidence and submit any applications.