Who submits tax declaration instead of the taxpayer: important clarifications
Press service of the State Tax Service of Ukraine , published 23 March 2026 at 11:01 Chapter: News
Legislation provides for situations when the declaration must be submitted not by the taxpayer, but by another authorized person. This is determined by the Tax Code of Ukraine and is related to circumstances when a person cannot fulfill obligation independently due to age, health or other reasons.
Obligation to submit the declaration is imposed on:
- parents, guardian or custodian – regarding income of minors or persons who have been declared incompetent by the court;
- heirs, administrators or public executors – of the estate in respect of income of a person who died during the reporting year;
- state executor, responsible for securing claims of creditors of the taxpayer who has been declared bankrupt.
Such norms help ensure compliance with tax obligations even in cases where the taxpayer cannot submit the declaration.
Timely declaration of income makes it possible to:
- comply with requirements of tax legislation;
- avoid fines and other financial sanctions;
- confirm sources of received income;
- exercise right to the tax rebate and return part of paid personal income tax.
There are several ways to submit the property status and income tax declaration:
- online – through electronic services of the Tax Service and the payer's Electronic cabinet;
- personally – at the Taxpayer Service Center;
- by mail – sending the declaration by registered letter with a description of the attachment.
The most convenient way is to submit the declaration electronically, as it allows to do everything remotely, at any time, without visiting the tax authority. To do this, it is needed to have qualified electronic signature or use other available methods of electronic identification.
How to quickly submit tax declaration:
https://tax.gov.ua/en/mass-media/news/988308.html
How to obtain income information: instructions for taxpayers:
https://tax.gov.ua/en/mass-media/news/980853.html
Deadlines for submitting income tax declarations:
https://tax.gov.ua/en/mass-media/news/979662.html
Who needs to submit property status and income declaration