Minrevenue informs
Citizens of Ukraine who go abroad for permanent residence must submit declaration of property and income (tax return) to the authority of revenue and duties. The declaration shall be submitted not later than 60 days prior to departure.
Controlling authority within 30 calendar days and checks the payment of tax liability and the amount of tax due to pay. In the absence of tax liabilities in tax on personal income, the appropriate certificate is issued, which is submitted to the customs authorities when crossing the customs border and is the basis for customs procedures.
Duty of filing tax return by residents who travel abroad for permanent residence is determined in clause 179.3 article 179 section IV of the Tax Code of Ukraine.
Form of certificate on a filed declaration on property and income (the tax on personal income and a lack of tax liability of such tax) and the procedure for filling is approved by the Order of Ministry of revenue and duties of Ukraine from 11.12.2013 № 795, registered with the Ministry Justice of Ukraine on January 9, 2014, № 8/ 24785.