Deadlines for submitting property and income tax declaration
Tax Code of Ukraine (hereinafter – Code) provides that property and income tax declaration (hereinafter – tax declaration) must be submitted:
| Deadlines for submitting tax declaration | Category of taxpayers |
| until May 1 of year following the reporting year* | citizens |
| until May 1 of year following the reporting year* | individuals-entrepreneurs (except for individuals who chose simplified taxation system) |
| until May 1 of year following the reporting year* | individuals involved in independent professional activity |
| within 20 calendar days of month following calendar month in which state registration of termination of entrepreneurial activity of individual-entrepreneur by his/her decision was carried out* | individuals-entrepreneurs (except for individuals who chose simplified taxation system) in case of termination of entrepreneurial activity |
| not later than 60 calendar days before departure | residents who go abroad for permanent residence |
| until December 31 (inclusively) of year following the reporting year | individuals who are entitled to tax discount |
If the last day of deadline for submitting tax declaration falls on a weekend or holiday, then the last day of deadline is considered to be operating (banking) day that follows the weekend or holiday (Paragraph 49.20 Article 49 of the Code).
Importantly! Provided that the taxpayer does not have supporting documents regarding amount of income received from foreign sources and amount of tax paid by him/her in a foreign jurisdiction, issued according to Article 13 of the Code, then according to Sub-paragraph 170.11.2 Paragraph 170.11 Article 170 of the Code, such payer is obliged to submit application to the controlling body at own tax address for the postponement of deadline for submitting tax declaration until December 31 of year following the reporting year.
