A financial sanction in the amount of 40% of the monthly fixed tax and compulsory social insurance premiums shall be imposed on a taxpayer for an entrepreneurial activity without the "Receipt of a billon a fixed amount of simplified tax and compulsory state social insurance" for the first time during a calendar year, and in case of two or more violations, a financial sanction of 100% is applied.

Report informs that amendments are proposed to the Tax Code in this regard.

According to the current Code, a financial sanction of 40% of the monthly fixed tax was imposed for the first time and 100% of the fixed tax for two or more times

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