Annual property and income declaration for 2019 must be submitted until the 1st of July 2020
Citizens and individuals pursuing independent professional activity are entitled to submit tax declaration for the reporting (tax) year 2019 until the 1st of July 2020. The last day for submission of declaration is 30.06.2020. Tax liabilities specified by such individuals in declarations must be paid by the 1st of October 2020.
It should be reminded that the Law of Ukraine as of 17.03.2020 № 533-IX “On amendments to the Tax Code of Ukraine and other laws of Ukraine on support taxpayers for the duration of measures aimed to prevent the occurrence and spread of coronavirus disease (COVID-19)” determines that annual property and income declaration for 2019 defined by Article 179 of the Tax Code of Ukraine, must be submitted until the 1st of July 2020, excepting cases specified by Section IV of this Code, when such declaration may be submitted later than the specified period. Herewith, requirements of Sub-paragraph 49.18.4 Paragraph 49.18 Article 49 are not applicable in 2020.
Individual is obliged to pay the amount of the tax liability specified in annual property and income declaration for 2019 independently until the 1st of October 2020. Herewith, First paragraph of Paragraph 179.7 Article 179 is not applicable in 2020.
