The new Tax Code has changed the terms, procedure and form of filing a tax return on personal income. Now the income tax return must be submitted not before April 1, but before May 1, following the reporting year. At the same time, citizens leaving the country for permanent residence must submit a tax return no later than 60 calendar days preceding the trip.
Necessary
- - tax declaration form;
- - income from the place of work;
- - other types of income.
Instructions
Step 1
You will receive the form of the tax return from the local tax office or on the website of the State Tax Administration of Ukraine (State Tax Administration of Ukraine).
Step 2
In your tax return, indicate:
- taxpayer data: your name, surname, patronymic, identification code, place of residence, telephone, place of work, employer's address, its code of the Unified State Register of Enterprises and Organizations of Ukraine or identification number, your annual income and the amount of tax paid by the employer;
- income from abroad: the country from which the income was received, the name of the city and the organization that paid you the money, the month of receipt of the income and its amount in foreign currency and at the rate of the National Bank of Ukraine;
- income from entrepreneurial, lawyer, notary and other independent activities;
- information on the availability and value of real estate, cars and other assets (bank deposits, bonds, shares, etc.);
- income from the lease of property to individuals, income in the form of inheritance, gifts, etc.;
- income from investment activities;
- the total amount of taxable income.
Step 3
When filling out the declaration, be extremely careful. Remember that the Unified Register of Taxpayers is gradually being formed in Ukraine, therefore, indicate your reliable data in the tax return, otherwise you may expect serious penalties.
Step 4
For example, it is better not to underestimate the cost of a sold apartment or car, as well as the size of the inheritance received, especially if their amount is fixed by certificates from the Bureau of Technical Inventory or a notary, since the tax office actively communicates with these structures and can find out the real value of assets.
Step 5
Submit your tax return directly to the tax office at your place of registration, or send it by registered mail with notification. After submitting the declaration, enter the tax amount into a special bank account. In 2011, its payment was extended until August 1, 2011.
