To the attention individuals – taxpayers: declaration campaign 2025 is ongoing

Press service of the State Tax Service of Ukraine, published 15 January 2025 at 11:56 Chapter: News

Declaration campaign of income received during 2024 started for citizens from January 1, 2025.

Submitting property status and income declaration (hereinafter – tax declaration) for the past year and paying relevant taxes and levies is a constitutional obligation of citizens and their personal support for the state, its financial security and defense capability.

Cases in which taxpayers – individuals are obliged to independently calculate amounts of the personal income tax (hereinafter – tax) and military levy payable to the budget based on results of the reporting tax year by submitting tax declaration to the tax authority, established by Section IV of the Tax Code of Ukraine (hereinafter – Code), include:

certain types of taxable income (profits) that are not subject to taxation at the time of their accrual or payment, but are not exempted from taxation (Sub-paragraph 168.1.3 Paragraph 168.1 Article 168 of the Code);

income received from a person who is not tax agent (Sub-paragraph 168.2.1 Paragraph 168.2 Article 168 of the Code);

foreign income (Sub-paragraph 170.11.1 Paragraph 170.11 Article 170 of the Code);

from entrepreneurial activity, except for persons who chose simplified taxation system (Article 177 of the Code);

from the independent professional activities (Article 178 of the Code);

and in other cases provided for by the Code.

Also required to submit declarations:

foreigners who, based on results of the reporting year, acquired status of a resident of Ukraine, who must reflect in their tax declaration income with a source of origin in Ukraine and foreign income (Sub-paragraph 170.10.4 Paragraph 170.10 of the Code);

taxpayers – residents who travel abroad for permanent residence, not later than 60 calendar days prior to departure (Paragraph 179.3 Article 179 of the Code). 

At the same time, citizens who declare their right to tax discount have a right to submit tax declaration.

It also indicates cases in which submission of tax declaration is considered completed and tax declaration is not submitted, according to Paragraph 179.2 Article 179 of the Code.

This applies to the taxpayers who received:

- income, including foreign income, which, according to the Code, is not included in the total monthly (annual) taxable income;

- income exclusively from tax agents, regardless of the type and amount of accrued (paid, provided) income;

- income from sale (exchange) of property, donations, income from which, according to the Code, is not taxed, is taxed at a zero rate and/or from which, upon notarization of contracts, under which tax was paid according to this Section;

- income in the form of inheritance objects, which, according to Section IV of the Code, are taxed at a zero tax rate and/or on which tax has been paid according to Paragraph 174.3 Article 174 of the Code.

Also, tax declaration is not submitted in cases expressly provided for by the Code.

If the taxpayer is required to submit tax declaration according to other provisions of the Code, then declaration indicates, along with other income, income provided for in Paragraph 179.2 Article 179 of the Code.

Tax declaration form was approved by Order of the Ministry of Finance of Ukraine № 859 as of 02.10.2015 “On approval of amendments to the Property status and income tax declaration form and Instructions for filling out the Property status and income tax declaration”, registered in the Ministry of Justice of Ukraine on 26.10.2015 under № 1298/27743, with changes and additions.

Sub-paragraph 49.18.4 Paragraph 49.18 Article 49 of the Code stipulates that tax declarations are submitted for the basic reporting (tax) period equal to a calendar year for individual income tax payers, including self-employed persons, by May 1 of year following the reporting year, except for cases provided for in Section IV of the Code.

At the same time, it should be noted that according to Article 166 of the Code, individuals – taxpayers, subject to compliance with requirements established by the specified Article of the Code, have a right to submit tax declaration to exercise their right to tax discount. Grounds for calculating tax discount, indicating specific amounts, are reflected by the taxpayer in annual tax declaration, which is submitted by December 31 of tax year following the reporting tax year (Sub-paragraph 166.1.2 Paragraph 166.1 Article 166 of the Code). Copies of primary documents confirming right to tax discount are submitted together with tax declaration (Sub-paragraph 166.2.2 Paragraph 166.2 Article 166 of the Code).