Declaration campaign: deadlines for submitting income tax declarations

Declaration campaign provides for clear deadlines for submitting property and income tax declaration, which must be adhered to.

They are not the same for everyone: deadline for submission depends on who the taxpayer is and what income such payer received during the year. That is why for some citizens deadline is May 1, while for others the Tax Code of Ukraine establishes separate, special deadlines.

Declaration must be submitted by May 1 of the year by:

- individuals – residents and non-residents who are obliged to declare income,

- individuals – controllers of the controlled foreign companies;

- individuals – entrepreneurs on the general system;

- individuals conducting independent professional activities.

For individuals – entrepreneurs on the general system who cease entrepreneurial activities, separate rule applies: declaration must be submitted within 20 calendar days after the month in which cessation of activity was registered. 

Citizens of Ukraine who travel abroad for permanent residence must submit declaration not later than 60 days before departure.

Separate deadline has been set for individuals who plan to take advantage of tax rebate: in this case, declaration can be submitted by December 31 of year following the reporting year.

Reminder: if deadline for submitting declaration falls on a weekend or holiday, the last day is considered the first working day after it.

Who needs to submit declaration – follow the link https://tax.gov.ua/en/mass-media/news/978083.html