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On March 26, 2010 Enactment of the Cabinet of Ministers of Ukraine “On Amendment and Invalidation of Certain Acts of the Cabinet of Ministers of Ukraine” of March 24, 2010 No. 278 entered into force.

The said Enactment inter alia invalidated the Enactment of the Cabinet of Ministers of Ukraine “On Duties for the General State Pension Insurance paid by the Private Entrepreneurs with a Special Taxation Status” of April 14, 2009. In opinion of many experts the invalidated enactment contrary to the effective law obligated the single tax payers to pay each quarter additional contributions to the Pension fund of Ukraine. The mentioned enactment was before suspended with Decree of the President of Ukraine No. 890/2009 of November 2, 2009 and also invalidated by decision of the District administrative court of Kyiv No. 2а-4456/09/2670 of September 28, 2009. However, due to the position of the Pension fund of Ukraine this issue remained unsolved until now.


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