Deadlines for payment of tax obligations specified in property and income tax declaration

During 10 calendar days following the last day of a deadline for submitting property and income tax declaration (hereinafter – tax declaration) for individuals-entrepreneurs and individuals, in respect of whom state registration of the termination of entrepreneurial activity of individual-entrepreneur has been carried out (except for individuals, who chose the simplified taxation system);

for citizens and individuals involved in the independent professional activity – until August 1 of year following the reporting year.

Attention! If a deadline for payment of tax liability falls on a weekend or holiday, the last day for payment of tax liability is considered to be the operating (banking) day that follows the weekend or holiday (Paragraph 57.1 Article 57 of the Code).

Taxpayer-individual, who is required to submit tax declaration, determines personal tax obligations, which are paid according to the budget classification codes:

"11010500" – "personal income tax paid by individuals based on results of the annual declaration";

"11011001" – "military levy paid based on the declaration results ".

Attention! Information about requisites of bank accounts for paying taxes according to the administrative and territorial system of Ukraine is published on the official web portal of the State Tax Service in section "Accounts for payments" (https://tax.gov.ua/rahunki-dlya-splati-platejiv/).