1532 residents of Odessa region have already used their right to receive a tax rebate since the beginning of 2020. Total amount of claimed for reimbursement personal income tax is 4.8 million UAH.
To receive a tax rebate for 2019, it is necessary to submit the property and income declaration by December 31, 2020 in one of the following ways:
- personally or by an authorized individual;
- sent by mail with delivery notification and attachment’s description;
- by means of electronic communication in the electronic form in compliance with the legislative requirements on the electronic document flow.
If the taxpayer has not used the right to accrue a tax rebate as a result of the reporting tax year, such right is not transferred to subsequent tax years.
It should be reminded that the taxpayer has the right to include in the tax deduction the reduction of taxpayer’s taxable income as a result of the reporting year 2019 costs, the list of which is defined by Paragraph 166.3 Article 166 of the Tax Code of Ukraine, namely:
- part of the amount of paid interest for the use of a mortgage loan;
- donations or charitable contributions to the non-profit organizations;
- amount of funds paid in favor of educational institutions to compensate the cost of education;
- insurance payments (contributions, premiums) under the long-term life insurance contracts and pension contributions within the framework of non-state pension provision;
- amount of expenses for the assisted reproductive technologies payment;
- amount of expenses for public services related to the adoption of a child, including the state duties payment;
- amount of funds paid for the re-equipment of vehicle;
- amount of expenses for payment of costs for the construction (purchase) of affordable housing, as defined by law, including the repayment of preferential mortgage loans granted for such purposes, and interest thereon;
- amount of funds in the form of rent under the lease agreement (apartment, house), executed in accordance with the requirements of applicable legislation, actually paid by the taxpayer who has the status of an internally displaced individual.
Please note that starting from 31.03.2020, temporary changes were made to the work of the Main Directorate of the STS in Odessa region due to prevention of the coronavirus disease (COVID-19) and in order to prevent the spread and minimize the infection of employees of the Main Directorate of the State Tax Service in Odessa region, including the Taxpayer Service Centers (hereinafter – the TSC).
Service of taxpayers and citizens at the TSC of the Main Directorate of the STS in Odessa region is carried out only by the preliminary appointment in accordance with the temporary working schedule of the TSC and other places of administrative services. List of the TSC’s telephone numbers for the pre-registration are posted at the link https://od.tax.gov.ua/anonsi-ark/22899.html.
Property and income declaration can be submitted remotely through the “Electronic cabinet” service with suggested video tutorial (https://tax.gov.ua/media-tsentr/videogalereya/prezentatsii-ta-inshi/5977.html).