Subject of the Dispute: Challenging the Tax Authority’s Demand for Payment of a Single Social Contribution Debt in the Amount of 30,332.50 UAH. The Court was Guided by the Following: 1) Paragraph 9-4 of Law No. 2464-VI did not cancel the obligation to pay the Single Social Contribution (SSC), but only provided an opportunity not to fulfill it timely during the Anti-Terrorist Operation (ATO) period; 2) after the cancellation of this provision on 13.02.2020, the tax authority gained the right to generate demands for debt payment, including periods of the ATO; 3) previous court decisions on cancelling the demands were justified only by the premature nature of their submission during the special regime, and not by the absence of the SSC payment obligation itself. Court Decision: The claim was denied, and the challenge to the debt payment demand was deemed unfounded.
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