The Ministry of Taxes and Duties reminded about the responsibility for late payment of the tax on professional income (TPI).

Starting from July 1, 2026, a minimum tax on professional income has been introduced — 45 (18 for pensioners). First and foremost, this innovation concerns individuals who are registered as TPI payers on the 1st day of the month, but do not carry out activities, meaning they do not generate receipts in the "Profdokhod" application, as well as individuals whose calculated tax amount based on their income is less than the minimum.

Tax legislation also provides for stricter penalties for failing to pay the tax on professional income on time. If an individual allows late payment of TPI for three consecutive months, such a payer is forcibly deregistered by the tax authority. And the tax debt will be recovered through enforced collection, including through enforcement agencies.

"If you have made the decision to deregister as a TPI payer, you must do this yourself through the 'Profdokhod' application by going to the 'Settings' — 'Account' — 'Deregistration' section. If you have deleted the application from your device but did not deregister before deleting it, you need to download and install it again, and then go through the deregistration procedure. If you forgot your login and password, you can recover them remotely through the 'Profdokhod' application or by contacting any MNS inspection," the ministry explained.

Photo from open internet sources, for illustrative purposes