To the attention of taxpayers – individuals

State Tax Service reminds that declaration campaign of citizens’ income received during 2022 is ongoing.

Declaration of income and payment of taxes and levies on received income is a personal contribution of every Ukrainian to development of our state, its financial security and defense capability.

Provisions of Section IV of the Tax Code of Ukraine (hereinafter - Code) stipulate that taxpayers are obliged to independently calculate amount of the personal income tax and military levy by submitting tax declaration to the tax authority, upon the receipt of:

- certain types of income not subject to taxation upon payment, but not exempted from taxation (Sub-paragraph 168.1.3 Paragraph 168.1 Article 168 of the Code);

- income from a person who is not a tax agent (from other individuals (residents or non-residents)) (Sub-paragraph 168.2.1 Paragraph 168.2 Article 168 of the Code);

- foreign income (Sub-paragraph 170.11.1 Paragraph 170.11 Article 170 of the Code).

For the specified list of citizens, deadline for submitting property and income tax declaration (hereinafter - declaration) for the reporting (tax) year 2022 is May 1, 2023 (inclusively).

It should be noted that as of February 1, 2023, citizens have already submitted more than 12 thousand declarations, in which 94.0 million UAH of the personal income tax and 11.7 million UAH of military levy have been declared as payable to the budget.

We thank the taxpayers for paying taxes and levies on time!