To the attention of taxpayers-individuals!

State Tax Service of Ukraine reminds that deadline for submitting property and income tax declaration (hereinafter – tax declaration) based on results of 2022 for individuals-taxpayers, who, according to Section IV of the Tax Code of Ukraine (hereinafter – Code), are obliged to submit such declaration, taking into account requirements of the Law of Ukraine № 2136-IX as of 15.03.2022 "On the organization of labor relations under the martial law" is May 1, 2023 (inclusively).

Please note that individuals who received foreign income during 2022 and who do not have supporting documents regarding amount of income received by them from foreign sources and amount of tax paid by them in a foreign jurisdiction, issued according to Article 13 of the Code, have a right according to Sub-paragraph 170.11.2 Paragraph 170.11 Article 170 of the Code, submit application to the controlling body at tax address for the postponement of deadline for submission of tax declaration until December 31, 2023. In case of failure to submit tax declaration within the prescribed period, the taxpayer bears responsibility established by the Code and other laws.

Paragraph 49.3 Article 49 of the Code stipulates that tax declaration is submitted at the taxpayer's choice, unless otherwise is provided by the Code, in one of the following ways:

a) personally by the taxpayer or individual authorized to do so;

b) sent by mail with a delivery notification and attachment description;

c) by electronic communication means in the electronic form in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document management" and "On electronic trust services".

To create and send reporting documents in the electronic form, in particular, tax declaration, payer can use software chosen at personal discretion, including the ICS “Electronic cabinet” (cabinet.tax.gov.ua), in the "EC for citizens" section of which the "Property and income tax declaration " service is placed, which allows citizens to pre-fill out tax declaration based on data from the State Tax Service and submit it in the electronic form. At the same time, individuals identified by the personal key issued by the qualified provider of electronic trust services will be able to use the specified service.