Citizens, who are required to submit the property and income declaration for 2019, please note that according to the Tax Code of Ukraine the last day for submitting the property and income declaration for 2019 is the 30th of June 2020.
Citizens entitled to obtain a tax rebate according to the results of 2019 – can submit declaration until the 31st of December 2020 (inclusively).
Declaration can be submitted at the place of your tax address in one of the following ways:
- personally or by an authorized individual;
- sent by mail with a delivery notification and attachment’s description but not later than 5 days before the deadline for declaration’s submission;
- by means of electronic communication in the electronic form in compliance with the requirements of the Law of Ukraine “On electronic documents and electronic document flow” and the Law of Ukraine “On electronic trust services” (not later than the end of the last hour of the day when such deadline expires).
Please note that submission of declaration in the electronic form is a convenient way of interaction with the controlling body, which provides opportunity to reduce time costs and get help in filling out the declaration.
There is a subsection “Property and income tax declaration” which provides opportunity to submit declaration in the electronic form in the private part of Electronic cabinet.
Reminder! Obligation to submit declaration arises for the taxpayers – individuals who received income from which the tax was not withheld during the reporting (tax) year, namely:
- from individual who is not a tax agent, excepting cases directly prescribed by the Code (Sub-paragraph 168.2.1 Paragraph 168.2 Article 168 of the Code);
- in the form of certain types of taxable income (profit) that are not subject to taxation at the time of its accrual or payment by tax agents, but are not exempted from taxation (Sub-paragraph 168.1.3 Paragraph 168.1 Article 168 of the Code);
- in the form of foreign income (Sub-paragraph 168.2.1 Paragraph 168.2 Article 168 of the Code).
It should be noted that late submission of declaration is the basis for application of administrative and financial liability to the taxpayer.
The regulatory framework and examples of filling out the tax declaration can be found on the official web portal of the State Tax Service in banner “Declaration campaign 2020” (https://tax.gov.ua/deklaruvannya-dohodiv-gromadyan).