To the attention of taxpayers – individuals-entrepreneurs who carry out activities on the general taxation system

Please note that in connection with entry into force of the Law of Ukraine № 2520-IX as of 15.08.2022 "On amendments to the Tax Code of Ukraine regarding promotion of development of the volunteer activities and activities of non-profit institutions and organizations in conditions of armed aggression of Russian Federation against Ukraine" for individuals-entrepreneurs (except for who are on the simplified taxation system) deadline for submitting property and income tax declaration (hereinafter – tax declaration) for the reporting tax period of a year is set until May 1 of year following reporting year.

Paragraph 49.20 Article 49 of the Tax Code of Ukraine (hereinafter – Code) stipulates that if the last day of deadline for submitting tax declaration falls on a weekend or holiday, then the last day of the deadline is considered to be the operating (banking) day that follows the weekend or holiday.

That is, individuals-entrepreneurs (except for who are on the simplified taxation system) according to results of 2022, taking into account requirements of the Law of Ukraine № 2136-IX as of 15.03.2022 "On the organization of labor relations during the martial law", submit tax declaration by 1 May 2023 (inclusively).

In addition, new tax declaration form was put into effect from 01.01.2023, which was approved by Order of the Ministry of Finance of Ukraine № 143 as of 17.05.2022 "On changes to the property and income tax declaration form and Instructions for filling in the property and income tax declaration form", registered in the Ministry of Justice of Ukraine on 03.06.2022 under № 593/37929.