Minrevenue reports
Tax Code of Ukraine (hereinafter - the Code) establishes that citizens are required to submit an annual declaration on property and income (tax return), or have the right to submit it to receive tax rebates and return tax on personal income paid to the budget, the press service of Minrevenue informs.
To use the right on a tax rebate on the results of 2013, citizens submit documents to prove the costs included in the tax rebate with the declaration. In 2014, taxpayers can file a tax return throughout the year.
The citizen is obliged in 2014 to submit a tax return reporting for 2013, in particular, if received:
income from a person who is not a tax agent, ie, non-resident or a individual, who has the status of a business entity and is not a person who carries out independent professional activities;
income that was accrued (paid, granted) to the taxpayer by two or more tax agents in the form of wages and other incentives and compensation payments or other benefits and rewards in connection with labor relations and in civil contracts, while total annual amount of the taxable income exceeds one hundred twenty minimum wages as set by law as of January 1 of the tax year (in 2013 - 137 640 UAH)
foreign income;
income earned by the lessor in providing the immovable property in lease (sublease) if the tenant is an individual who is not a business entity;
income earned by the lessor in providing the movable property in lease (sublease) if the tenant is an individual who is not a business entity;
income as the value of the inherited estate (money, property, property or moral rights) within the taxable (other than non-resident heirs who must pay tax to the notarization of heritage and heirs, who have inherited object (objects), which are taxed at a zero rate of tax on personal income, and other heirs - residents who have paid tax at the notarization of heritage);
income from penalties (fines, penalties) in respect of monetary and non-monetary (moral) damages from a person who is not a tax agent (except for special cases set in clause 164.2.14 of the Code).
The procedure for submitting annual tax returns is defined by art. 179 of the Tax Code of Ukraine.
