Attorney, in case of receiving income from individual advocacy during 2019, is obliged to submit the Property and Income Declaration for 2019 at the place of residence to the supervisory authority until the 1st of May 2020 and also is obliged to pay personal income tax at the rate of 18% and military levy at the rate of 1.5% by the 1st of August 2020.
In the case of obtaining advocacy certificate, the attorney can practice advocacy independently or in the organizational and legal forms of the law firm or law association (Paragraph 3 Article 4 of the Law of Ukraine as of 05.07.2012 №. 5076 “On advocacy and legal activity”).
According to Paragraph 178.1 Article 178 of the Tax Code of Ukraine, attorneys who intend to practice advocacy independently are obliged to register at their place of residence at the supervisory authorities as self-employed individuals and obtain registration certificate in accordance with Article 65 of this Code.
