Regarding the deadline for submitting property and income declaration

Citizens who have opportunity to perform their tax obligations and who have not yet submitted property and income declaration for the reporting (tax) year 2021 should not delay and submit declaration not later than July 19, 2022.

This term is stipulated by the Law of Ukraine № 2260-IX as of 12.05. 2022 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the tax administration peculiarities of taxes, levies and single contribution during the martial law and state of emergency" (hereinafter – Law of Ukraine № 2260).

Taxpayers who, according to norms of Section IV of the Tax Code of Ukraine (hereinafter –Code) are required to submit property and income declaration and who have opportunity to perform their tax obligations in terms of compliance with the reporting deadlines, are exempted from responsibility for the untimely performance of such obligations deadline for which is from February 24, 2022 to the date of entry into force of the Law of Ukraine № 2260, provided that tax declarations are submitted by July 20, 2022, as well as that taxes and levies are paid in term not later than July 31, 2022.

Since July 31, 2022 falls on a holiday, taking into account the norms of Paragraph 57.1 of Article 57 of the Code, the last day for payment of tax obligations by citizens according to declarations is 08.01.2022.

Reminder! For the taxpayers’ convenience there is an electronic service in the Electronic Cabinet (cabinet.tax.gov.ua) in section "EC for citizens" – "Property status and income tax declaration", which enables citizens to submit declaration in the electronic form. Persons identified by a personal key issued by the qualified provider of electronic trust services will be able to use the specified service.